A note from the co-editorBy Mary Ann ConnellyState and Local Taxation, August 2008This edition of Tax Trends features a summary of the Illinois Department of Revenue proposed amendments to its existing (1) dealer incentive/rebate rules, (2) drive away vehicle rules and (3) Interim Use Rules by Stanley R. Kaminski.
A note from the co-editorBy Mary Ann ConnellyState and Local Taxation, July 2008This edition of Tax Trends features three case synopses by Timothy E. Moran, Section Council Member of State and Local Taxation.
A note from the Co-EditorBy Mary Ann ConnellyState and Local Taxation, May 2008This month’s Tax Trends features an recent United State Supreme Court Decision involving the issue of whether the “State of Illinois constitutionally taxed a share of capital gain realized by an out-of-state corporation on the sale of one of its business divisions.”
A note from the Co-EditorBy Mary Ann ConnellyState and Local Taxation, April 2008This edition of Tax Trends features the 2008 Illinois Department of Revenue Practitioners’ Meeting.
A note from the Co-EditorBy Mary Ann ConnellyState and Local Taxation, March 2008This edition of Tax Trends features an article by Stanley R. Kaminski, Co-Editor.
A note from the Co-EditorBy Mary Ann ConnellyState and Local Taxation, February 2008This edition of Tax Trends features three case summaries of recent Illinois Appellate decisions.
A note from the Co-EditorsBy Mary Ann ConnellyState and Local Taxation, January 2008Happy New Year! This year should be an exciting year for the State and Local Taxation Section Council. In our May 2007 issue of Tax Trends, Judge Alexander White authored an article entitled “The Saga of Lexis-Nexus.”
A note from the Co-EditorBy Mary Ann ConnellyState and Local Taxation, December 2007A message from Editor Mary Ann Connelly.
A note from the Co-EditorBy Mary Ann ConnellyState and Local Taxation, November 2007This edition of Tax Trends features a summary of Public Act 644, the “7 percent tax cap,” by Section Council Member John Norris.
A note from the Co-EditorBy Mary Ann ConnellyState and Local Taxation, October 2007This edition of Tax Trends features a summary of the 95th General Assembly legislative bills that were signed by the Governor.
A note from the Co-EditorBy Mary Ann ConnellyState and Local Taxation, September 2007Please be advised that the Property Tax Appeal Board is hosting a Practitioners’ meeting.
A note from the Co-EditorBy Mary Ann ConnellyState and Local Taxation, August 2007This edition of Tax Trends features four case synopses by Co-Editor Stanley R. Kaminski.
A note from the co-editorBy Mary Ann ConnellyState and Local Taxation, July 2007This edition of Tax Trends features four case synopses by Timothy E. Moran, Section Council Member of State and Local Taxation.
A note from the co-editorBy Mary Ann ConnellyState and Local Taxation, May 2007This edition of Tax Trends features case summaries of property tax cases.
A note from the co-editorBy Mary Ann Connelly & Stanley R. KaminskiState and Local Taxation, April 2007This edition of Tax Trends features the second part of the two articles on the Provena decision by the Illinois Department of Revenue.
A note from the EditorBy Mary Ann ConnellyState and Local Taxation, December 2006A message from the editor.
A note from the EditorBy Mary Ann ConnellyState and Local Taxation, November 2006This edition of Tax Trends features 2006 Illinois income and Sales Tax Legislative update and Veto Session Tax Projections by David J. Kupiec, an Associate Editor of the State and Local Taxation Section Council, J. Thomas Johnson, President of Taxpayer Federation of Illinois and Natalie Martin, from the Exelon Business Services Company.
Recent court decisionsBy Mary Ann ConnellyState and Local Taxation, November 2006Allegis Realty Investors v. Novak, County Treasurer and ex-officio County Collector of DuPage County, Illinois Supreme Court, (Docket Nos. 100682 and 100730), opinion filed September 21, 2006. Petitioners were taxpayers who filed tax objection cases. One of the taxes they objected to was a “hard-road tax.”
A note from the EditorBy Mary Ann ConnellyState and Local Taxation, October 2006This edition of Tax Trends features a brief synopsis of recent real estate tax cases by Timothy Moran, Section Council Member.
A note from the co-editorBy Mary Ann ConnellyState and Local Taxation, August 2006This edition of Tax Trends features an article by Co-Editor Stanley R. Kaminski entitled “Substantial Tax Penalties Can Be Avoided by the Proper Tax Reporting of Damage Awards and Settlements.”
The Historic Residence Assessment Freeze Law (Residential Properties)By Mary Ann ConnellyState and Local Taxation, May 2006The Historic Residence Assessment Freeze Law, formerly known as the Property Tax Assessment Freeze Program entitles the owner of a landmark residence to real estate tax relief upon completion of a rehabilitation project.
A note from the co-editorBy Mary Ann ConnellyState and Local Taxation, May 2006A special word of thanks to our guest speakers and to all of you who attended the State and Local Taxation’s Seminar on May 19, 2006.
A note from the co-editorBy Mary Ann ConnellyState and Local Taxation, April 2006This newsletter features the ISBA Web site. I am amazed at the amount of practitioners who do not utilize this valuable source of information.
A note from the co-editorBy Mary Ann ConnellyState and Local Taxation, March 2006This edition of Tax Trends features an article entitled “The Successor Liability Aspects if a Tax Bulk Sales in Illinois” written by Associate Editor, Julie-April Montgomery.
A note from the co-editorBy Mary Ann ConnellyState and Local Taxation, February 2006This edition of Tax Trends features an article entitled “What’s In a Word? The Right to Avoid Paying Taxes on Someone Else’s Property is Abolished for Administrative Convenience” written by Associate Editor Mark Davis. Mr. Davis discusses the impact on taxpayers when the legislature changes one word.
A note from the co-editorBy Mary Ann ConnellyState and Local Taxation, January 2006This edition of Tax Trends features four recent court decisions reviewed by Timothy E. Moran, Section Council Member of State & local Taxation Section Council.
A note from the editorBy Mary Ann ConnellyState and Local Taxation, December 2005Happy Holidays! This edition of Tax Trends features an interesting summary by Associate Editor, Matthew A. Flamm, about recent cases that discuss the timing of contesting tax deed cases and the strict compliance of the statute pertaining to tax sale notices.
A note from the editorBy Mary Ann ConnellyState and Local Taxation, October 2005This edition of Tax Trends features an article by Timothy Moran, Section Council Member, which examines the Illinois Supreme Court Rule 790 that mandates continuing legal education for attorneys, licensed to practice law in Illinois.
A note from the editorBy Mary Ann ConnellyState and Local Taxation, September 2005This edition of Tax Trends features an article written by Julie-April Montgomery entitled "When Stepping Up to Pay Your Taxes Pays Off (Amnesty and Voluntary Disclosure Programs)."
A note from the co-editorBy Mary Ann ConnellyState and Local Taxation, August 2005Best wishes to ISBA Managing Editor Katie Underwood and Shawn Johnson on their wedding this month. We wish you a future filled with happiness.
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