Alvarez v. Pappas

PRESIDING JUSTICE McBRIDE

delivered the opinion of the court:

Plaintiffs appeal from an order of the circuit court of Cook County dismissing their first amended complaint pursuant to section 2 — 619(a)(5) of the Code of Civil Procedure (735 ILCS 5/2 — 619(a)(5) (West 2004)). The circuit court held that plaintiffs’ claims for a return of duplicate real estate tax payments were barred by the five-year statute of limitations in section 20 — 175 of the Property Tax Code (the Code) (35 ILCS 200/20 — 175 (West 2004)). Plaintiffs appeal, contending that section 20 — 175 does not apply to their claims…