Isenstein v. Rosewell

PRESIDING JUSTICE MEJDA

delivered the opinion of the court:

Defendants appeal from an order of the trial court which granted plaintiffs’ motions for summary judgment and which permanently enjoined the county collector from collecting rollback real estate taxes for 1977 and subsequent years. Defendants contend on appeal that the trial court erred in holding that section 20e of the Revenue Act of 1939, as amended (Ill. Rev. Stat. 1983, ch. 120, par. 5Ole), impliedly repealed sections 20a — 1 through 20a — 3 of the Revenue Act (Ill. Rev. Stat. 1981, ch. 120, pars. 501a — 1 through 501a — 3), and…