Articles on State and Local Tax | Illinois State Bar Association

Appealing real estate tax assessments in TIF districts By Timothy E. Moran State and Local Taxation, April 2002 Since the passage of the first tax increment financing ("TIF") statute in 1977, this urban renewal device has been utilized with growing popularity throughout Illinois, with more than 700 TIF's having been created according to figures published by the Illinois Department of Commerce and Community Affairs.

Cook County class wars: taxpayers win a battle at PTAB—war continues on two fronts By Donald T. Rubin State and Local Taxation, April 2002 Several recent decisions of the Illinois Property Tax Appeal Board ("PTAB"), namely, In the Matter of Konrad Ostalowski1, In the Matter of Park National Bank Trust #101562, and In the Matter of Southwest Management Company3, have sought to address the meaning and intent of Article IX section 4, of the Illinois Constitution, entitled Real Property Taxation.

State and Local Taxation Section Council minutes State and Local Taxation, April 2002 Chair Timothy E. Moran convened the meeting of the SALT Section Council at 12:10 P.M. The Secretary recorded the following members in attendance:

Illinois Department Of Revenue Practitioners’ Questions and Answers Chicago meeting—October 29, 2001 Springfield meeting—October 31, 2001 State and Local Taxation, March 2002 The burden of proof taxpayers have to overcome when they seek court review of the Department's administrative decisions involving fact questions has always been a substantial disincentive for taxpayers to use the administrative process.

A busy time for the State and Local Taxation Section Council State and Local Taxation, February 2002 With the reconvening of the General Assembly on January 9, 2002 our section council has once again begun the task of reviewing numerous pieces of newly introduced legislation.

Recent case summary By Louise Calvert State and Local Taxation, February 2002 The First District Appellate Court held that the plaintiff, Schawk, Inc., was not engaged in manufacturing and thus was not entitled to the investment tax credit pursuant to section 201(e) of the Illinois Income Tax Act. Schawk, a digital imaging prepress service provider, produces and sells color separated film used by its customers to print packaging materials for consumer products.

Recent Illinois unitary income tax cases By John B. Truskowski State and Local Taxation, February 2002 Illinois imposes its income tax on a unitary basis. This means that all members of a unitary business group are treated as one taxpayer, and must file a combined return. 35 ILCS §§ 5/304(e0 and 5/502(e).

Responsible person liability under state tax law By Stanley R. Kaminski State and Local Taxation, February 2002 Responsible person liability is derived from the nonpayment of taxes owed by a corporation, or in some instances, a partnership or limited liability company (LLC).

Software savings: businesses can reap substantial tax savings from the proper structuring of their software purchases By Stanley R. Kaminski State and Local Taxation, February 2002 Virtually every state imposes a tax on the sale, lease or license of software (i.e., normally non-customized software) under their respective sales/use taxes.

State and Local Taxation Section Council minutes State and Local Taxation, February 2002 Chair Timothy E. Moran convened the meeting of the SALT Section Council at 8:10 A.M. Although the meeting was scheduled for 9:00 A.M., this meeting was advanced to 8:00 A.M. due to scheduling conflicts.

State and Local Taxation Section Council minutes State and Local Taxation, February 2002 Chair Timothy E. Moran convened the meeting of the SALT Section Council at 9:00 A.M.

An update on business and non-business income By John B. Truskowski State and Local Taxation, February 2002 The classification of a multi-state corporation's income as business or non-business income can have a significant impact on its overall state income tax liabilities.

Editor’s notes State and Local Taxation, November 2001 Is your client a "responsible person" or merely an investor? Ask whether he knew of the corporation's financial troubles, signed checks and whether he became involved in the day-to-day operations of the corporation.

Illinois State Bar Association State and Local Taxation Section Council minutes State and Local Taxation, November 2001 Chair Timothy E. Moran convened the meeting of the SALT Section Council at 12:30 P.M. Although the meeting was scheduled for Noon, and the Chair usually calls the meetings to order with punctuality, an exception was made to accommodate several of the members who chose to join the crowd assembled at the Daley Center in remembering the victims of the World Trade Center.

The Illinois Training Expense Credit: what else! By Alexander P. White State and Local Taxation, November 2001 In the June 2001 issue of Tax Trends (Volume 44, No. 6), the newsletter of the State and Local Taxation Section of the Illinois State Bar Association (the ISBA), an article entitled "The Illinois Training Expenses Credit: What Next?" reviewed the history and current controversies and offered guidance in respect to the Illinois training expense credit (TEC).

Responsible and willful? Yes Responsible and willful? No By Alexander P. White State and Local Taxation, November 2001 A recent unpublished opinion of the Appellate Court of Illinois, First Judicial District, addressed the position taken by the Taxpayer that the period of his tax liability could be divided into two periods for the purpose of determining whether he was a responsible person who acted willfully in failing to pay a corporation's taxes.

From the co-editor, Mary Ann Connelly State and Local Taxation, October 2001 This newsletter contains an article on the payment of real property taxes by legal description in Cook County, Illinois.

Payment of real estate taxes on an undivided PIN: the necessity to pay by legal description By Martha A. Mills State and Local Taxation, October 2001 One of the best kept secrets is the right of taxpayers to pay their real estate taxes on an undivided property index number ("PIN") by legal description. While property owners have the duty to pay property taxes, they also have the right to pay only the taxes on property they own.

Are Illinois’ tax caps still a good fit after 10 years? By Richard F. Dye & Therese J. McGuire State and Local Taxation, September 2001 Illinois' Property Tax Extension Limitation Laws (PTELL), popularly known as "tax caps," have been around for a decade.

From the editors State and Local Taxation, September 2001 This newsletter contains an article on the history of tax caps in Illinois. This article originally appeared in the July 2001 issue of the Illinois Tax Facts, published by the Taxpayers' Federation of Illinois, Springfield, Illinois.

Do you want your children playing under those things?— the continuing controversy over high voltage electro-magnetic fields, human health, and real property values By Thomas A. Jaconetty State and Local Taxation, August 2001 The question of whether high voltage transmission and power wires, and their associated electromagnetic fields, adversely impact human health and real property values has been the subject of controversy for several years.

Recent developments By Mary Ann Connelly State and Local Taxation, August 2001 On July 24, 2001 Governor Ryan signed HB 509 now PA 92-0133. Public Act 92-0133 authorizes the Cook County Board of Review to destroy or otherwise dispose of complaints and records pertaining thereto after the lapse of five years from the filing dat

State and Local Taxation Section Council minutes State and Local Taxation, August 2001 Chairman Stan Kaminski convened the meeting at 12:30 PM.

Cook County expands incentives for real estate and creates south suburban tax reactivation program By Iris E. Sholder State and Local Taxation, July 2001 The Cook County Board of Commissioners, on recommendation of the Cook County Assessor, adopted additional amendments to the Cook County Real Property Classification Ordinance on April 18, 2000.

A rock, a hard place, and a level of assessment in Cook County By James W. Chipman State and Local Taxation, July 2001 What do the General Assembly, the appellate court, and the Property Tax Appeal Board (PTAB) have in common? Each branch of government must wrestle with the latest hot-button issue to surface in real estate tax law--the proper formula to be used for debasing market value to assessed value in PTAB appeals.

State and Local Taxation Section Council minutes State and Local Taxation, July 2001 Chairman Stan Kaminski convened the meeting at 12:35 PM.

Taxpayers beware—using consultants may be hazardous to your appeal. By John K. Norris State and Local Taxation, July 2001 Attorneys practicing real estate tax assessment appeals received another favorable opinion reinforcing the proposition that the representation of taxpayers before boards of review (also referred to as "Board" or "Boards" throughout this article) remains the domain of lawyers.

Welcome to the 2001-2002 State and Local Taxation Section Council State and Local Taxation, July 2001 Let me begin by thanking you for taking the time to read this edition of Tax Trends and those published in the past, and for those new to the section and this newsletter, welcome.

Chicago Bar Association adopts resolution regarding the practice of law in real estate tax assessment appeals By Thomas J. McNulty State and Local Taxation, June 2001 The Chicago Bar Association ("CBA") in November 2000 adopted a resolution regarding Unlicensed Practice of Law ("UPL") as pertains to the representation of real estate taxpayers before Illinois real estate tax assessment officials.

Finally—jurisdiction on reviewing a PTAB decision State and Local Taxation, June 2001 As a matter or protecting your client's interests, the most important concept in administrative review of property tax cases dealing with assessed value is jurisdiction.

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