People ex rel. County Collector v. American Refrigerator Transit Co.

Appellant, ex officio collector of taxes for St. Clair County, filed application for judgment against appellee, American Refrigerator Transit Company, in the circuit court of St. Clair County for delinquent 1961 real-estate taxes paid under protest by appellee. Appellee filed objections alleging that the local assessment of its property was “grossly excessive and fraudulent, having been made by the board of assessors, and upheld by the board of review with knowledge that such assessment was so excessive as to be fraudulent and was made at a greater per cent of full value than other property…