People ex rel. County Collector v. Arizona Metro Corp.

This is an appeal from a decision of the circuit court of Whiteside County sustaining a motion of the State’s Attorney of said county to dismiss a taxpayer’s objection to the County CoUector’s application for order of judgment and sale on personal property taxes paid under protest.

The factual situation which resulted in this appeal had its origin in the City of Fulton, Whiteside County, where certain property was located and for many years owned by the Smith Oil Company of Rockford. A portion of the property consisted of eight steel tanks having a combined capacity of 177,000 barrels of…