29 May 2008 - The April 17, 2008, Illinois Supreme Court decision in Alvarez v. Pappas, affirming a lower court decision, held that Section 20-175 of the Illinois Property Tax Code (Code) provides an exception to the voluntary payment doctrine and allows a claimant to a refund of "overpaid" taxes, as long as the claim is made within that section's five-year statute of limitations.