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05/08/96 APPLICATION PEOPLE EX REL. JACK L.

May 8, 1996

IN RE APPLICATION OF THE PEOPLE EX REL. JACK L. ANDERSON, COUNTY TREASURER AND EX OFFICIO COUNTY COLLECTOR OF LAKE COUNTY (JACK L. ANDERSON, PETITIONER APPELLEE,
v.
A.S. INDUSTRIAL PROPERTIES; HOWARD EDISON; LA SALLE NATIONAL BANK, TRUST 112322 AND 111130; WALSH HIGGINS AND COMPANY; JOHN SEYBOLD AND COMPANY (CHESHIRE); ELGIN NATIONAL BANK (LANDMASTER CORPORATION); MAC ARTHUR FOUNDATION; NORTH SHORE GAS COMPANY; ABBOTT LABORATORIES; SEARS, ROEBUCK AND COMPANY; HAWTHORNE REALTY GROUP; COMMONWEALTH EDISON COMPANY; DEARBORN ASSOCIATES, INC.; CHICAGO TITLE AND TRUST COMPANY, TRUST 1085500; CARSON, PIRIE SCOTT AND COMPANY; J.C. PENNEY COMPANY, INC.; MARRIOTT CORPORATION; BAIRD AND WARNER, INC.; BAT HOLDING, INC.; DOLAN ASSOCIATES, INC.; TRIDENT DEVELOPMENTS; VAN VLISSINGEN AND COMPANY; LAKE COUNTY NO. 4 LIMITED PARTNERSHIP; RREEF APARTMENT FUND-I TWO, INC.; JEWEL COMPANIES, INC.; CIRCLE TREE APARTMENTS; LA SALLE PARTNERS; LAKEHURST JOINT VENTURE; LINCOLN PROPERTY, V.M.C. WAUKEGAN PLAZA 5100; BAXTER HEALTHCARE CORPORATION; ROSOS CHEMICAL COMPANY AND TRUST 3008; LAWRENCE A. PERLSTEIN, OBJECTORS-APPELLANTS).



Appeal from the Circuit Court of Lake County. No. 90--TX--4, Honorable Peter M. Trobe, Judge, Presiding.

Released for Publication June 11, 1996.

The Honorable Justice Colwell delivered the opinion of the court: Bowman and Rathje, JJ., concur.

The opinion of the court was delivered by: Colwell

JUSTICE COLWELL delivered the opinion of the court:

Objectors, A.S. Industrial Properties, et al. (Objectors), appeal the trial court's order, finding that the petitioner, the treasurer and collector of Lake County (Lake County), did not abuse his discretion in making a property tax levy for the General Corporate Fund (General Fund) for the fiscal year 1989. Objectors contend on appeal that there was no need for Lake County to levy taxes for this period and that the taxes levied and collected resulted in an unreasonable and unneeded accumulation of funds in the General Fund. We affirm.

The Objectors are 35 entities and individuals who paid their fiscal year 1989 real property taxes under protest in 1990. The Objectors filed objections to a variety of county, township, and fire protection district funds. The objections were settled by agreement of the parties, with the exception of the General Fund. The circuit court of Lake County held a hearing on the objection to the General Fund on March 2, 1995. The Objectors sought a refund of fiscal year 1989 real property taxes of $266,942.18. The Objectors' basis for the General Fund objection is that "the amount levied and rate extended *** is excessive as shown by the Annual Financial Report of the County Auditor of Lake County, Illinois for the fiscal year ending November 30, 1989."

The Lake County comprehensive annual financial report for the 1989 year contains the following information with respect to the General Fund for the fiscal year 1989 (FY1989):

General Fund

Revenues received during FY1989:

Property taxes, net (collected 1988 taxes) $2,142,813

All other sources 35,795,403

Total revenues for FY1989.... 37,938,216

December 1, 1988, beginning balance 18,163,672

Total funds available for FY1989.... 56,101,888

Expenditures for FY1989: ...


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