People ex rel. Lovelace v. Heldebrandt

Carl H. Heldebrandt, defendant, paid his Montgomery County real estate taxes for revenue year 1980 under protest and subsequently filed tax objections to the application by. the Montgomery County Collector (collector) for a judgment for delinquent real estate taxes and taxes paid under protest for 1980. After a hearing, the trial court ordered a refund of some of the taxes defendant had paid under protest. The collector appeals this decision and contends that: (1) Mr. Heldebrandt failed to exhaust his administrative remedies; (2) the tax objection filed by Mr. Heldebrandt was legally…