People Ex Rel. Nordlund v. S. B. A. Co.

This case arises on an application of the county treasurer and ex-officio county collector of Winnebago County for judgment for delinquent taxes assessed for the year 1963, filed in the Winnebago County division of the circuit court of the 17th Judicial Circuit, and for the adjudication of the objections filed and claims for refund of taxes paid under protest on the basis that the property was so excessively overvalued as to amount to constructive fraud.

The defendant, S. B. A. Company, the owner of two pieces of real estate referred to as tract I and tract II, objected to their assessment and…