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01/17/97 PEOPLE EX REL. CHRISSIE E. MARTIN v.

January 17, 1997

THE PEOPLE EX REL. CHRISSIE E. MARTIN, COUNTY TREASURER AND EX OFFICIO COLLECTOR OF TAXES OF OGLE COUNTY, PLAINTIFF-APPELLEE,
v.
COMMONWEALTH EDISON COMPANY, DEFENDANT-APPELLANT.



Appeal from the Circuit Court of Ogle County. No. 92--TX--58. Honorable John W. Rapp, Jr., Judge, Presiding.

Rule 23 Order Redesignated Opinion and Ordered Published January 17, 1997. Released for Publication February 20, 1997.

The Honorable Justice Bowman delivered the opinion of the court. Geiger, P.j., and Rathje, J., concur.

The opinion of the court was delivered by: Bowman

JUSTICE BOWMAN delivered the opinion of the court:

Defendant, Commonwealth Edison Company (ComEd), appeals from the trial court's overruling of its objection to plaintiff's, Chrissie Martin, the ex officio collector of taxes of Ogle County, application for judgment on Ogle County's 1991 real estate taxes. Specifically, ComEd is challenging the validity of Ogle County's 1991 aggregate tax levy (the levy) under section 156 of the Revenue Act of 1939 (the Act) (Ill. Rev. Stat. 1991, ch. 120, par. 637 (now 35 ILCS 200/18-10 (West 1994))). We affirm.

The following facts are undisputed. The Ogle County Board (board) met on September 17, October 15, and November 19, 1991, in order to adopt the 1991 levy. The following are relevant excerpts from the recorded minutes of each of those meetings:

"September 17, 1991

At 10:25 AM Rebecca Huntley moves to recess until October 15th at 9:00 AM

October 15, 1991

Chairman flaws calls the meeting to order at 9:20 AM. Gerald Haye moves to adjourn the September meeting. Frank Danekas seconds and the motion carries on a voice vote

At 12:30 PM, Ralph Hoekstra moves to recess until Tuesday, November 19, 1991 at 9 AM

November 19, 1991

At 9:20 AM Chairman flaws calls the regular meeting to order.

Jerry Hay [sic] moves to adjourn the October ...


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