Taxpayers whose apartment-complex property had been taken by city in condemnation action brought declaratory judgment action against county treasurer seeking refund of property taxes paid between the date the city filed its condemnation complaint and the date it acquired taxpayers’ property.
The Circuit Court dismissed action. Taxpayers appealed. The Appellate Court affirmed in part and reversed in part. Treasurer petitioned for leave to appeal, which was granted, and taxpayers sought cross-relief.
The Supreme Court held that city’s title to property did not vest retroactively to date of filing of condemnation petition and thus did not relieve taxpayers from property tax liability for period between date of filing on condemnation complaint and date of payment of compensation; overruling City of Chicago v. McCausland, 379 Ill. 602, 41 N.E.2d 745.
Title to apartment-complex property acquired by city in condemnation proceeding did not vest retroactively to date of filing of condemnation petition and thus did not relieve property owner from property tax liability for period between date of filing on condemnation complaint and date of payment of compensation; owner was not deprived of right to control property or enjoy its benefits, including through collection of profits generated by rental, while condemnation action was being litigated; overruling City of Chicago v. McCausland, 379 Ill. 602, 41 N.E.2d 745