M.B. Financial Bank, N.A. v. Brophy

This case presents question as to whether trial court properly dismissed plaintiff’s complaint seeking refund of property taxes under section 20-175(a) of Property Tax Code, under circumstances where: (1) beginning in 2005, plaintiff paid property taxes while property was subject to condemnation action; (2) in 2017, judgment in condemnation proceeding was entered in favor of City of Joliet, which retroactively gave title to property to Joliet as of date condemnation action was initially filed in 2005; and (3) plaintiffs argued that their payment of property taxes while property was subjected to condemnation proceeding amounted to “overpayment” of said taxes that required refund under section 20-175(a). Appellate Court, in affirming trial court, found that: (1) condemnee who pays property taxes during condemnation proceedings is eligible for reimbursement of said taxes; and (2) action under section 20-175(a) was proper vehicle for seeking said reimbursement. Appellate Court further found that voluntary payment doctrine did not apply.