People ex rel. Rosewell v. Heerey

Taxpayer Bernard Heerey appeals from the dismissal of a tax objection for failure to exhaust administrative remedies. For the reasons set forth below, we reverse.

To understand the import of the facts of this case, it is necessary to understand the procedures for challenging property tax assessments authorized and described in the Illinois Revenue Act of 1939 (Ill. Rev. Stat. 1987, ch. 120, par. 482 et seq.). Property taxes are computed through a complex formula which includes as a variable the assessed valuation of the subject property. Taxes are then levied and the owner of the property…