Application of Du Page County Collector

The ex officio Du Page County collector (the collector) appeals from three orders entered by the circuit court of Du Page County on October 23, 1990. The orders directed the collector to refund that portion of the county’s real estate tax levy deemed excessive, plus interest, to each of three tax objectors. The three tax objectors were Application Engineering, Jewel Companies, Inc., and Inland Real Estate Corp. (taxpayers). The three cases were consolidated for purposes of appeal.

The issue on appeal is whether the county could exclude its liability insurance tax levy from its general…