R.D. Werner Co. v. Rosewell

In this case, we review the trial court’s decision denying certification of a class in a tax objection case. The objector’s claims relate to taxes levied by a fire protection district on property not located within that district. The trial court held that taxpayers who paid their taxes under protest and whose objection to the collector’s application for judgment was filed by a class representative were not sufficiently numerous for their objection to proceed as a class action. The trial court also held that taxpayers who did not pay under protest waived their right to a tax refund and were…