Docket No. 106198.
THE STATE OF ILLINOIS
ACME MARKETS, INC., et al., Appellants, v. KAREN
CALLANAN, County Treasurer and ex officio County Collector of
Will County, Illinois, Appellee.
Opinion filed October 29, 2009.
JUSTICE KARMEIER delivered the judgment of the court, with
Chief Justice Fitzgerald and Justices Freeman, Thomas, Kilbride,
Garman, and Burke concurred in the judgment and opinion.
Plaintiff Acme Markets, Inc., and other taxpayers (hereafter
taxpayers), brought this tax objection proceeding pursuant to section
23–5 et seq. of the Property Tax Code (35 ILCS 200/23–5 et seq.
(West 2000)) to obtain a refund of certain taxes they had paid to
Karen Callanan, county treasurer and ex officio county collector of
Will County (hereafter County) for the tax year 2001. The taxes in
question had been levied by the County pursuant to section 5 of the
County Shelter Care and Detention Home Act (hereafter Detention
Home Act) (55 ILCS 75/5 (West 2000)) for purposes of operating the
County’s detention home. The basis for the taxpayers’ objection was