[DOWNLOAD] "People Ex Rel. Nordlund v. Lans" by Supreme Court of Illinois # Book PDF Kindle ePub Free

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eBook details

• Title: People Ex Rel. Nordlund v. Lans
• Author : Supreme Court of Illinois
• Release Date : January 24, 1964
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 61 KB

Description

The county collector of Winnebago County made application in the county court for judgment for delinquent taxes for years 1959 and 1960. Samuel Lans and his two sons Bertram and William filed objections, alleging their property was so excessively overvalued as to amount to fraud. They requested a refund of a portion of their taxes, which they had paid under protest. The court granted only a part of the relief prayed, and the objectors appeal directly to this court. The collector has taken a cross appeal, claiming that only a difference of opinion on value is involved and that an assessment may not be held constructively fraudulent merely because it is excessive. The subject property consists of a group of six old industrial buildings, all in fair condition, situated in the city of South Beloit. It was purchased in 1938 by Ida Lans, the now deceased wife of objector Samuel Lans, and descended to the present objectors as her heirs upon her death in 1960. It was assessed for inheritance tax purposes at a value of $127,500.

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