People Ex Rel. Bosworth v. Lowen

In these consolidated appeals plaintiff, Kent Bosworth, county treasurer and ex officio collector of Will County, and intervenor Valley View Community Unit School District No. 365U (hereafter plaintiffs), challenged the validity of section 21a — -3 of the Revenue Act of 1939 (Ill. Rev. Stat. 1981, ch. 120, par. 502a — 3). In Docket No. 58718 the plaintiff collector made application in the circuit court of Will County for judgment against certain properties owned by Citizens Utilities Company of Illinois. The circuit court allowed Citizens’ motion for summary judgment based on its tax…