Altier v. Korzen

This case presents the question of whether a purchaser of property from the State can enjoin the collection of taxes extended against the property during the years of State ownership.

Plaintiff, Peter Altier, filed a complaint to enjoin the collection of taxes levied for the years i960 and 1961 against property acquired by the State through eminent domain proceedings in-1959 and purchased by him from the State in 1966. The taxing authorities filed a motion to dismiss on the ground that plaintiff lacked standing to assert the tax exemption of the State. The circuit court of Cook County…