Co-Editors’ NoteBy Mary Ann Connelly & Stanley R. KaminskiDecember 2020An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ NoteBy Mary Ann Connelly & Stanley R. KaminskiNovember 2020An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ NoteBy Mary Ann Connelly & Stanley R. KaminskiOctober 2020An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ NoteBy Mary Ann Connelly & Stanley R. KaminskiSeptember 2020An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ NoteBy Mary Ann Connelly & Stanley R. KaminskiAugust 2020An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ NoteBy Mary Ann Connelly & Stanley R. KaminskiJuly 2020An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ NoteBy Mary Ann Connelly & Stanley R. KaminskiJune 2020An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ NoteBy Mary Ann Connelly & Stanley R. KaminskiMay 2020An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ NoteBy Mary Ann Connelly & Stanley R. KaminskiApril 2020An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ NoteBy Mary Ann Connelly & Stanley R. KaminskiMarch 2020An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ NoteBy Mary Ann Connelly & Stanley R. KaminskiFebruary 2020An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ NoteBy Mary Ann Connelly & Stanley R. KaminskiJanuary 2020An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
A Critical Review of Best Buy Stores, L.P. v. Department of RevenueBy Keith StaatsOctober 2020The Best Buy Stores, L.P. v. Department of Revenue decision was originally issued as a Supreme Court Rule 23 decision and was not precedential, but the Illinois Department of Revenue moved to publish the decision and the motion was granted.
Illinois Appellate Court Rules Tax Abatement Resolution Does Not Run With the LandBy John B. SprenzelJuly 2020Practitioners should advise their client that, unless their client is named specifically to benefit from a tax abating measure by an appropriate ordinance or resolution, they should presume that a tax abating measure that may have applied to a property at one point does not necessarily run with the land.
The Illinois Bar Foundation Needs Your HelpBy Rory T. WeilerNovember 2020The Illinois Bar Foundation, which assists fellow lawyers who have fallen upon hard times, has acted quickly to address the economic crisis that has resulted from COVID-19.
Is Illinois’s New Retailers Occupation Tax Scheme Unconstitutional?By Stanley R. KaminskiDecember 2020Effective January 1, 2021, Illinois will institute a major structural change in its state and local retailers occupation tax—the Illinois sales tax—that will openly discriminate against non-Illinois retailers and interstate sales.
Modified Tax Valuation Objection Procedures During COVID-19By Timothy E. MoranJuly 2020On June 1, Administrative Order 2020-4 laid out temporary procedures for activating, continuing, and proving up settled tax valuation objection cases.