People ex rel. Harris v. Central Illinois Public Service Co.

Objector, Central Illinois Public Service Company (CIPS), filed a tax objection in the circuit court of Jasper County contending that a tax levy imposed by South Muddy Township was a replacement levy for taxes previously found to be improper. The trial court found that the levy was not a replacement tax and denied CIPS’ objection.

During the years 1980-83, CIPS was involved in two real estate tax disputes with the taxing bodies of Jasper County. The first involved the assessment of CIPS’ Newton generating station and the second concerned various tax rate objections filed in response to the…