In re Application of County Treasurer and ex officio County Collector of Lake County

Plaintiffs filed a tax objection complaint after their appeal for a reduction in their real estate tax assessment was denied by the local board of review. The trial court granted summary judgment in favor of the defendants and plaintiffs appealed. The appellate court reversed and remanded, finding that the trial court erred when it concluded that the plaintiffs were barred under the Property Tax Code from filing a tax objection complaint in the circuit court after they voluntarily withdrew an appeal with the property tax appeal board. (McLAREN and SCHOSTOK, concurring)