2001 Articles

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

Chicago Bar Association adopts resolution regarding the practice of law in real estate tax assessment appeals By Thomas J. McNulty 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.

Cook County expands incentives for real estate and creates south suburban tax reactivation program By Iris E. Sholder 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.

Did you know? By Allen L. Landmeier February 2001 There are more than 6835 units of local government in the state of Illinois. Pennsylvania, the second state in line, has approximately 5135.

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 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.

Don’t be used by the great unknown—use taxes By Julie-April Montgomery January 2001 You've just received a notice from the Illinois Department of Revenue asking for use tax on the bedroom suite you received last year as the result of a catalog purchase from an East Coast company.

Editor’s notes 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.

Finally—jurisdiction on reviewing a PTAB decision 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.

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

From the editors 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.

From the editors April 2001 The State and Local Taxation Section has developed a list of useful Web sites to assist you in your daily practice of state and local tax law.

Illinois circuit court: complete liquidation proceeds are non-business income By Garland Allen, Louise Calvert, & Reena Khosla June 2001 On January 24, 2001, reversing an administrative decision of the Illinois Department of Revenue ("IDOR"), the Circuit Court of Cook County held that gain recognized on a complete liquidation was non-business income, notwithstanding Illinois' adoption of the "functional test" of business income. Blessing/White, Inc., et al., No. 99 L 51087.

Illinois Department of Revenue Practitioners’ questions and answers Chicago meeting—JRTC October 25, 2000 May 2001 In order that the practitioners may better educate their clients in appropriate compliance, please identify:

Illinois State Bar Association State and Local Taxation Section Council minutes 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.

Illinois State Bar Association State and Local Taxation Section Council minutes February 2001 Chairman Stan Kaminski convened the meeting at 10:10 AM.

Illinois State Bar Association State and Local Taxation Section Council minutes January 2001 Chairman Stan Kaminski convened the meeting at 9:40 AM.

The Illinois Training Expense Credit: what else! By Alexander P. White 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).

The Illinois training expense credit: what next? By Garland Allen & Kathryn Michaelis June 2001 The Illinois training expense credit has been the subject of much controversy over the past five years. From 1995 through 2000, the Illinois Department of Revenue (the "Department") and taxpayers have disagreed on whether a 1995 regulation that expanded the scope of the credit was to be applied retroactively or prospectively.

ISBA State and Local Taxation Section Council minutes from meeting of May 19, 2000 January 2001 1. Joanne Elliot, Stan Kaminski, Tim Moran, Bob Barr, Tom Battista, Jim Chipman, Mary Ann Connelley, Mark Davis, Jim Geraghty, Tom Jaconetty, John Locallo, Lisa Marino, Tom McNulty, April Montgomery, Mary Nicolau, John Norris, Bill Seitz, Iris Sholder, Rodney Slutzky, and Judge Alexander White.

It’s easy to use the ISBA State and Local Tax Web site, even for a dinosaur like me. A step-by-step guide on how to use our Web site. By Mary Ann Connelly April 2001 The research skills I acquired in law school are considered prehistoric in comparison to today's instant information, via the internet.

Minutes of the State and Local Taxation Section Council May 2001 After lunch, Chairman Stan Kaminski convened the meeting at 12:30 p.m.

Payment of real estate taxes on an undivided PIN: the necessity to pay by legal description By Martha A. Mills 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.

A real property tax quandary: after the board of review what? Tax protest or PTAB? June 2001 Assume you have sought a reduction in assessed value on your $400,000 Lake County bungalow.

Recent case summary By Stanley R. Kaminski October 2001 The First District Appellate Court applied a literal reading of the Illinois Retailers' Occupation Tax and Use Tax and held that the transfer of title to an aircraft to an intermediary for ultimate transfer to the ultimate purchaser of the aircraft resulted in two separate sales.

Recent changes to the Indemnity Fund Act By Timothy E. Moran April 2001 In 1969, the Illinois General Assembly passed the state's first Indemnity Fund Act in response to well-publicized instances of homeowners losing their property under circumstances found to be unconscionable.

Recent developments By Mary Ann Connelly 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

Recent developments April 2001 The following issues were raised on appeal: (1) whether the subject property qualified as an educational facility pursuant to the statute: (2) whether the DOR's denial and revocation of tax-exempt status violated the petitioner's due process rights: and (3) whether the DOR's procedure for reviewing exemption revocation complied with the Administrative Procedure Act.

Responsible and willful? Yes Responsible and willful? No By Alexander P. White 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.

A review of the 20th annual conference of the National Conference of State Tax Judges By Alexander P. White February 2001 The 20th Annual State and Local Taxation Conference of the National Conference of State Tax Judges (NCSTJ) convened on September 21, 2000 at the Charles Hotel in Cambridge, Massachusetts.

A rock, a hard place, and a level of assessment in Cook County By James W. Chipman 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.