Peoria Fair Ass'n v. People ex rel. Weiennett

Citations

• 111 Ill. 559

Syllabus

<p>1. Taxation — question of exemption — by whom to be finally determined. The determination of the board of supervisors that certain lands are not exempt from taxation, is not conclusive upon the owner on an application by the collector for judgment against the same for taxes, and the county court may rightfully decide the question oh such application.</p> <p>2. The board of supervisors are authorized by law to hear and determine the application of any person assessed on property claimed to be exempt, and an appeal lies to the Auditor of Public Accounts, who is required to bring the matter before this court, and its decision alone is conclusive.</p>