Appellate Court of Illinois

Dismissal of plaintiffs' first amended complaint in a claim seeking the return of duplicate real estate tax payments is affirmed where: 1) over payments made on their real estate taxes are "tax payments" since the character of the payments does not change because the bill had already been satisfied; 2) plaintiff's requests for a return of the duplicate payments were claims for a "refund;" 3) plaintiff's refund claims for duplicate real estate tax payments are governed by section 20-175 of the Code; and 4) plaintiffs' claims were properly dismissed as untimely under the five year statute of limitation of section 20-175.

Appellate Information

• Decided 06/04/2007
• Published 06/04/2007

Judges

• Presiding Justice McBRIDE delivered the opinion of the court:

Court

• Appellate Court of Illinois

Counsel

• For Appellant:
  
• Michael W. Rathsack (Richard A. Ginsburg, Theodore J. Schmidt, Steven A. Salzman and Timothy E. Moran, of counsel), for Plaintiffs.


• For Appellees:
  
• Richard A. Devine, State's Attorney of Cook County, Chicago (Patrick J. Driscoll, Jr., Deputy State's Attorney, Michael C. Prinzi and Paul A. Castiglione, Assistant State's Attorneys, of counsel), for Defendant.