In Re Objection to 2005 Tax Levy

This appeal involves two tax objection cases regarding the 2005 La Salle County tort immunity levy. Both cases arrive, consolidated for all purposes, under a Supreme Court Rule 304(a) (155 Ill. 2d R. 304(a)) finding, after the trial judge struck the tax objectors’ use of the doctrine of representation and the common fund doctrine at the pleading stage. In essence, the trial court’s decision struck the claims of what plaintiffs’ attorneys estimate to be 64,000 unnamed taxpayers.

This appeal presents two issues for review: (1) whether the doctrine of representation applies in property tax…