(Download) "Clarendon Associates v. Korzen" by Supreme Court of Illinois # Book PDF Kindle ePub Free
eBook details
- Title: Clarendon Associates v. Korzen
- Author : Supreme Court of Illinois
- Release Date : January 01, 1973
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
Rehearing denied January 29, 1974. We here consider two cases which have been consolidated on appeal from the circuit court of Cook County. The plaintiffs instituted separate actions against the county collector and assessment officials praying that the court declare the 1971 assessed valuations placed on their respective parcels of real estate constructively fraudulent and void. The complaints prayed for injunctive relief restraining the collection of taxes based upon the 1971 assessments in excess of the amount of taxes the plaintiffs have paid on their property. These amounts have been computed by the plaintiffs on what they felt were fair assessed valuations. The plaintiffs also asked for preliminary injunctions restraining the collection of taxes pending the outcome of the litigation. The defendants filed motions to dismiss the complaints, charging that equity lacked jurisdiction to restrain the collection of taxes since there is an existing adequate remedy at law. That remedy at law, they contend, is found in section 194 of the Revenue Act of 1939 (Ill. Rev. Stat. 1971, ch. 120, par. 675), which provides for the payment of taxes under protest, and in section 235 (par. 716), which provides that following the payment of taxes under protest persons objecting to the application for judgment may offer defenses thereto and, if they are entitled to refunds, the court may enter judgment accordingly.