Tax Trends

The newsletter of the ISBA’s Section on State & Local Taxation

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2013 Articles

2013 legislative session—List of bills impacting IDOR September 2013 Legislation of interest to state & local tax practitioners.
Appellate court again vacates and remands to the Illinois Property Tax Appeals Board to define and develop a legal standard when determining what constitutes “open space” for assessing golf courses By Mary Nicolau May 2013 Recently, the Illinois Appellate Court vacated and remanded, for a second time, a Property Tax Appeals Board’s decision concerning the assessment of the land and improvements of a private golf club.
AT&T Teleholdings, Inc. v. The Department of Revenue By Kathleen M. Lach February 2013 In an appeal by the Department of Revenue from an order of the circuit court reversing the determination of the Administrative Law Judge in the underlying hearing, the appellate court upheld the circuit court’s reversal finding that the Department did not properly utilize the mathematical error procedure to correct Ameritech’s pre-merger return.
Brief case synopsis of recent Illinois decisions February 2013 Two recent cases of interest to State & Local Taxation practitioners.
Case synopsis: Onwentsia Club v. Illinois Property Tax Appeal Board By Brian Forde May 2013 At its heart, this decision is a thinly veiled invitation to the Board of Review to appeal the decision and obtain a better clarification from the appellate court.
Chair’s column: Welcome! 2013-2014 to be another period of state tax change By David J. Kupiec July 2013 A message from Section Chair David Kupiec.
Circuit Court rules that the Cook County Non-Titled Personal Property Use Tax is illegal and unconstitutional and issues permanent injunction By Carolyn Sprinchorn October 2013 On October 11, 2013 Cook County Circuit Court Judge Lopez Cepero issued an Order and Opinion granting summary judgment in favor of the plaintiffs in their actions against the Cook County Department of Revenue
Court enjoins enforcement of the Cook County Non-Titled Personal Property Use Tax By Carolyn Sprinchorn August 2013 Following a hearing on July 24, 2013, Judge Lopez Cepero issued a Preliminary Injunction Order on August 1, 2013, finding that the plaintiffs had demonstrated, to a legally sufficient degree for purposes of enjoining the tax, that the Non-Titled Personal Property Tax is unlawful.
The erroneous homestead exemption amnesty period ends December 31, 2013. A new law (Public Act 98-93 allows the Cook County Assessor to record a tax lien against property that was granted one or more erroneous homestead exemptions. The new law only applie By Mary Ann Connelly November 2013 To be eligible for the exemptions, the homeowner must qualify for the exemption according to the provisions established in the statute.
FastCase—Free legal research for ISBA members By Matthew A. Flamm July 2013 Learn more about this legal research tool, available free to ISBA members.
IDOR Practitioners Meeting, February 22, 2013— Questions Submitted in Advance March 2013 Questions and answers from the Illinois Department of Revenue Practitioners Meeting.
IDOR Practitioners Meeting, February 22, 2013—Summary of recent legislation March 2013 Legislation of interest to practitioners.
Illinois Appellate Court holds Voluntary Payment Doctrine not applicable to claims brought under Consumer Fraud and Deceptive Business Practices Act By Carolyn Sprinchorn October 2013 In Nava v. Sears, Roebuck & Co., the Illinois Appellate Court reversed the circuit court’s order granting summary judgment to Sears, Roebuck & Co., finding that the plaintiff had raised a genuine issue of material fact as to the elements of his claim brought under the Consumer Fraud and Deceptive Business Practices Act.
Income tax legislation December 2013 Public Acts and rules of interest to state & local tax practitioners.
Log rolling vs. the single subject rule By Stanley R. Kaminski & Elinor L. Hart January 2013 As the cases discussed in this article demonstrate, the definition of a “single subject” is amorphous and the application of the “single subject” rule is jurisdiction-specific and appears largely subjective.
Marketplace Fairness Act of 2013 passes United States Senate By Stanley R. Kaminski & Carolyn Sprinchorn May 2013 On May 6, 2013 the U.S. Senate passed the Marketplace Fairness Act of 2013 by a vote of 69 to 27. The legislation now moves to the U.S. House of Representative for consideration.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski December 2013 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski November 2013 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski October 2013 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski September 2013 An introduction to the issue form Co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly August 2013 An introduction to the issue from Co-Editors Stanley Kaminski and Mary Ann Connelly.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski July 2013 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski June 2013 An introduction to the issue from Co-Editors Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski May 2013 An introduction to the issue from Co-Editors Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski April 2013 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski March 2013 An introduction to the issue from Co-Editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski February 2013 Details about the upcoming CLE program, and an introduction to the articles in this issue.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski January 2013 An introduction to the issue from newsletter Co-Editors Mary Ann Connelly and Stanley R. Kaminski.
Recent court decisions December 2013 A listing of decisions of interest to state & local tax practitioners.
Recent legislation By William Seitz June 2013 Recent bills of interest to state & local tax practitioners.