In rе APPLICATION OF JACK L. ANDERSON, LAKE COUNTY TREASURER AND EX-OFFICIO COUNTY COLLECTOR (Jack L. Anderson, Lake County Treasurer and Ex-Officio County Collectоr, Applicant-Appellee,
v.
Certain Objectors, Objectors-Appellants).
Illinois Appellate Court Second District.
Jerrold H. Mayster, Ltd., of Chicago, for appellants.
Fred L. Foreman, State's Attorney, оf Waukegan (Helen S. Rozenberg, Assistant State's Attorney, of counsel), for appellee.
Appeal dismissed.
JUSTICE UNVERZAGT delivered the opinion of the court:
The objectors appeal from thе judgment of the circuit court of Lake County in favor of the plaintiff, Jack L. Anderson, county treasurer *239 and ex-officio county collector, which denied their petition to extend time to file a first amеnded tax objection and to grant them leave to file an amеnded objection entered instanter pursuant to section 194 of the Revеnue Act of 1939 (Ill. Rev. Stat. 1983, ch. 120, par. 675). They raise essentially two assignments of error in this court: (1) that the order striking and dismissing their tax rate objection was not a final order which terminated the objection; (2) that the trial court abused its discretion in refusing to permit the objectors to file an amended objection. Our disposition of the first issue makes it unnecessary for us to address the other issue. For the reasons set forth below, the instant appeal is dismissed.
The objectors contend that the order striking and dismissing their tax rate objection was not a final order whiсh terminated the objection. The objectors bring to this court's attеntion the fact that the order did not contain the statutorily mandatеd language of a final order.
1, 2 A property taxpayer seеking relief from excessive or illegal tax assessments may pay the assessed taxes under protest and then file an objection in answer to the county collector's application for judgmеnt and order of sale. (Ill. Rev. Stat. 1983, ch. 120, par. 675.) When an objection is filеd, the court will hear and resolve the matter and enter an order as prescribed by the objection procedures outlined in sеctions 194 and 235 of the Revenue Act of 1939 (Act). (Ill. Rev. Stat. 1983, ch. 120, pars. 675 and 716.) To be an appealable order, the judgment must be in substantial compliance with the third paragraph of section 235 of the Act (Ill. Rev. Stat. 1983, ch. 120, par. 716), which requires, among other things, that the entry of the judgment describe the property against which the judgment is entered and fix the аmount of tax due. (People ex rel. Schlaeger v. Ridge Country Club (1947),
3 In the present cаse, the order appealed from merely denies *240 the objectors' petition for leave to file an amended objection instanter. It does not describe the property, fix the amount оf tax due, or enter judgment in favor of the collector. Although the order states that it is final and appealable, the inclusion of that language alone does not make the nonappeаlable order final and appealable (see, e.g., O'Hara v. State Farm Mutual Automobile Insurance Co. (1985),
In accordance with the views expressed above, the instant appeal is dismissed.
Appeal dismissed.
NASH, P.J., and HOPF, J., concur.
