Bd. of Jr. College Dist. v. Carey

Rehearing denied September 23, 1969. The Board of Junior College District 504, on October 13, 1965, filed a petition in the circuit court of Cook County to condemn
two parcels of land owned by the appellants. A judgment representing compensation for the tracts was entered on April 29,
1966, and the award in condemnation was deposited with the appellee Cook County Treasurer on May 13, 1966. The Treasurer,
however, refused to distribute the full amount of the award deposited. It was his position that by virtue of section 27a of
the Revenue Act of 1939 (Ill. Rev. Stat. 1965, ch. 120, par. 508a) sums sufficient to satisfy 1965 general real-estate taxes
and those for 1966 to the date of the award's deposit against the parcels, which became liens on January first 1965 and 1966,
had to be deducted from the award. The appellants filed a petition complaining that section 27a is unconstitutional and praying
that the County Treasurer be ordered to disburse to them the full amount of the award retained, excepting only a sum sufficient
to pay the 1965 real property taxes on the parcels, prorated as of October 13, 1965, the date on which the condemnation petition
was filed. The circuit court held the statute to be constitutional and ordered the petition dismissed. The appellants have
appealed directly to this court, a constitutional question as well as the revenue being involved. Ill. Rev. Stat. 1967, ch.
110A, par. 302.