In Re Application of O'Connor

This appeal results from a tax objection suit brought by the residents of Limestone Township, Peoria County, Illinois. At the close of the plaintiff-objector’s evidence, the circuit court of Peoria County entered a decision in favor of the defendant, the treasurer and collector of Peoria County. The objecting taxpayers did not acquiesce in the lower court’s decision and have brought the matter here for our review.

The laws of Illinois make provision for payment of real property taxes under protest where the taxpayer believes that the tax is illegal or void. (Ill. Rev. Stat. 1977, ch. 120, par.…