DocketNumber: No. 24197. Judgments affirmed.
Citation Numbers: 10 N.E.2d 805, 367 Ill. 193
Judges: Mr. CHIEF JUSTICE FARTHING delivered the opinion of the court:
Filed Date: 10/22/1937
Status: Precedential
Modified Date: 1/12/2023
In computing the value of the property belonging to the Anglo-American Provision Company for the years 1928 to 1931, both inclusive, known as lot 3, and of the North American Provision Company, known as block 2, the taxing authorities in Cook county multiplied the gross areas in square feet by the rate per square foot of ninety cents, as shown by the cards required to be made and kept in *Page 194 conformity to rule 14 of the Illinois State Tax Commission. No deduction was made from the gross areas although the Union Stock Yards and Transit Company owned 20,683 square feet out of lot 3, and 40,275 square feet out of block 2. When the two tracts were listed on the assessment books for the various years, in each instance the right-of-way was excepted in the description of both parcels. The right-of-way was assessed as railroad property for all those years by the Illinois State Tax Commission and the transit company paid the taxes on it. The provision companies paid the taxes assessed against their respective tracts for the years in question without knowing of the mistake in computation. Both provision companies filed suits for tax refunds, and the county court of Cook county consolidated the two suits. Judgments were rendered against the claimants and since the revenue is involved, they have appealed directly to this court.
The sole question presented is whether, under these circumstances, the right-of-way has been twice assessed. As amended in 1935, section 268 of the Revenue act of 1872 provides: "If any real or personal property shall be twice assessed for the same year, or assessed before it becomes taxable, and the taxes so erroneously assessed shall have been paid, either at sale or otherwise, or have been twice paid by different claimants, the county court, on petition of the person paying the same, or his agent, and being satisfied of the facts in the case shall direct the county collector to refund such taxes and deduct the amount thereof, pro rata, from the moneys due the various taxing bodies or their legal successors which received the same. * * * No claim for refund shall be allowed unless a petition therefor is filed within five years from the date the right to a refund arose." (Laws of 1935, p. 1174.) The taxes for 1928 were paid on July 10, 1930, and the suits were filed on February 26, 1936. The appellants' claims for refund of 1928 taxes were therefore barred. *Page 195
Appellants cite and rely on People v. Ohio and MississippiRailroad Co.
In the case before us the only property described in the assessment books was lot 3, except the right-of-way, and block 2, except the right-of-way, etc. The error made in computing the area and value of the two tracts cannot be said to amount to assessing the right-of-way property twice. It is only an overvaluation of the lands appellants actually own. If the appellants had examined the cards in the assessor's office they would have discovered the errors. They could have obtained relief before the taxing authorities. This case is similar to CooperKanaley Co. v. Gill,
The judgments of the county court of Cook county are right and they are affirmed.
Judgments affirmed.