Cook County Collector v. House

Two parcels of land located at 920 W. Wilson Avenue in Chicago, owned by defendant Chelsea House, a retirement home for the aged, were taxed by the assessor of Cook County in 1968 at a substantial increase over assessments for prior and subsequent years.1 The increase was claimed by the taxpayer to have been significant, excessive and groundless and it filed complaints before the Board of Appeals for the 1968 calendar year assessment. After the tax bills were issued reflecting the increases, the assessor conceded error and sought to have the assessments corrected by including them within his…