People ex rel. Wallace v. Willis

Charles E. Willis paid his 1975 general taxes under protest and thereafter filed objections in the circuit court of Edgar County. The county treasurer, through the State’s Attorney, filed a motion to dismiss and the court allowed the motion. This appeal followed.

The basis of the motion was that the taxpayer had not pursued his administrative remedy through the board of review of Edgar County as provided in section 108 of the Revenue Act of 1939 (Ill. Rev. Stat. 1975, ch. 120, par. 589(4)). The principal attack made in the objections was that the taxpayer had received no notice of an increase…