Opinion ID: 2226504
Heading Depth: 1
Heading Rank: 8

Heading: the excess levy objection

Text: Objection No. 4 to the 1948 levy for corporate purposes, which charged that the total estimated assets available for appropriation exceeded the total appropriations by $20,321.50 was sustained. The collector argues merely that the amount involved is so small that sustaining the objection will not reduce the tax levy to the extent of one mill. It is settled that where the invalidity of items of taxes to which objections have been interposed would not alter the tax rate extended, the objections will not be considered upon review, ( People ex rel. Toman v. North Shore Theatre Bldg Corp. 375 Ill. 208,) but where, as here, the total of the items invalidated upon appeal will produce an illegal rate sufficiently large to alter the rate extended, the objections will be considered. ( People ex rel. Nelson v. Trustees Central Manufacturing Dist. 407 Ill. 291.) The objection was properly sustained. Objection No. 18 was based upon the proposition that the loss and cost estimates attributable to levies attacked as illegal were void to the extent that they were based upon the illegal portions of the levies. The objection was sustained to the extent that it related to objections 3, 9, and 13. In view of our disposition of objections 3, 9, and 13, it follows that objection No. 18 was properly sustained in part, but in part was improperly sustained. The judgment of the county court of Cook County, to the extent that it sustained the following objections: Nos. 4, 9 and 21, is affirmed; to the extent that it sustained objections Nos. 1, 2, 5, 5B, 5C, 8, 12, 13, 14, 15, 22, 23, and 24, is reversed; to the extent that it sustained objections Nos. 3 and 18, is affirmed in part and reversed in part. The cause is remanded, with directions to proceed in accordance with this opinion. Affirmed in part; reversed in part and remanded, with directions.