Aurand v. Anderson

This is an appeal from the judgment of the trial court ordering refunds to taxpayers who made payment of their 1977 taxes under protest.

The background of the protests filed by some 2,000 taxpayers relative to about 3,600 parcels of real estate is as follows:

For the 1976 tax year the assessments turned in by the Winnebago township assessors were increased by the Winnebago County supervisor of assessments from the reported assessment level of 33 1/3% of fair cash value to 41.38%. This was in accordance with the board of review’s interpretation of section 146 of the Revenue Act of 1939 (Ill.…