Modified Tax Valuation Objection Procedures During COVID-19By Timothy E. MoranState and Local Taxation, July 2020On June 1, Administrative Order 2020-4 laid out temporary procedures for activating, continuing, and proving up settled tax valuation objection cases.
Chair’s columnBy Timothy E. MoranState and Local Taxation, February 2018A message from SALT Section Chair Timothy Moran.
Chair’s columnBy Timothy E. MoranState and Local Taxation, January 2018As we begin our new year, the members of SALT are called upon to review any introduced Illinois legislation dealing with taxation.
Chair’s columnBy Timothy E. MoranState and Local Taxation, December 2017A message from SALT Section Chair Timothy Moran.
Chair’s columnBy Timothy E. MoranState and Local Taxation, November 2017The obvious focus of SALT is on state & local taxes. But as so often occurs, this focus may take a broader perspective, as in the recently released decision of the 7th Circuit Court of Appeals in Federal National Mortgage Association, et al, v City of Chicago.
Chair’s columnBy Timothy E. MoranState and Local Taxation, October 2017A message from SALT Chair Timothy Moran.
The future is hereBy Timothy E. MoranState and Local Taxation, September 2017An introduction from Section Chair Timothy Moran.
Recent tax-related developments and legislationBy Timothy E. MoranState and Local Taxation, September 2015Sometime this month the Cook County Treasurer’s Office will be unveiling a new format for the calculation of refund amounts in Specific Objection complaints.
Recent decisions in real estate tax casesBy Timothy E. MoranState and Local Taxation, February 2014Summaries of two recent cases-- Louis Capra v. Cook County Board of Review et al, and In re Application of the County Treasurer (Lincoln Title Co. v. Nomanbhoy Family Limited Partners.
Recent decisions in real estate tax casesBy Timothy E. MoranState and Local Taxation, July 2008Plaintiff brought action to quiet title in a case where it had redeemed taxes and acquired title to the property from the former owner.
‘Equitable redemption’ from tax sale affirmed where no tax deed had yet issuedBy Timothy E. MoranState and Local Taxation, February 2008In re Application of County Treasurer (Hawkeye Investments), docket no. 1-06-3387, Illinois Appellate Court, First District, December 28, 2007, a tax purchaser appealed from the trial court’s extension of the period of time for redeeming the taxes on a residential property.
Recent decisions in real estate tax casesBy Timothy E. MoranState and Local Taxation, July 2007Taxing districts filed petitions to intervene in certain tax objection cases brought by property owners seeking refunds of property taxes paid.
Recent decisions in Real Estate Tax casesBy Timothy E. MoranState and Local Taxation, October 2006Property owner filed bankruptcy petition which, under Section 108(b) of the Bankruptcy Code (11 U.S.C. Sec. 108 (b)) extended the period for redeeming the sold taxes on his home from January 5, 2001 to March 6, 2001 on which date owner made redemption.
Recent decisions in real estate tax casesBy Timothy E. MoranState and Local Taxation, January 2006In re Application of the County Treasurer (H&H Investments v. Green Tree Servicing, LLC), Appellate Court, Third District, Docket No. 3-04-0777, 2005 WL 2841145, October 28, 2005.
Recent decisions in real estate tax casesBy Timothy E. MoranState and Local Taxation, April 2004Appellate court reversed granting of agricultural exemption, and remanded for application of four-part test to determine the property's primary use.
Recent decisions in real estate tax casesBy Timothy E. MoranState and Local Taxation, March 2004Appellate Court affirmed granting of charitable-use exemption to senior housing facility.
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