Tax Trends

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

ISBA Members, please login to join this section

2022 Articles

2022 Tax Legislation From the Spring Session By Keith Staats May 2022 Summaries of tax legislation from the Illinois General Assembly's spring session.
Casenote: Deerpath Consolidated Neighborhood Association v. The Lake County Board of Review and Martin P. Paulson By Mary Ann Connelly January 2022 A summary and analysis of a recent appellate case that addresses whether a consolidated neighborhood association has standing to pursue a property tax appeal on behalf of individual homeowners.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski May 2022 An introduction to the issue from the co-editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski April 2022 An introduction to the issue from the co-editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski March 2022 An introduction to the issue from the co-editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski February 2022 An introduction to the issue from the co-editors.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski January 2022 An introduction to the issue from the co-editors.
Office Space Vacancy Update By Thomas Battista April 2022 Data collected for the fourth quarter of 2021 suggests continued decline in office space leasing.
Recent Changes to Cook County Circuit Court Rules 10.6 and 10.8 Affecting Tax Objection Complaints By Timothy E. Moran March 2022 A look at the new proposed amendments to Circuit Court Rules10.6 and 10.8 impacting tax objection complaints. 
The Uniformity Clause and Legislative Intent Required a Ruling for Taxpayer in Kishwaukee Auto Corral v. Department of Revenue, 2021 IL App (1st) 200236 By Stanley R. Kaminski February 2022 In Kishwaukee Auto Corral v. Department of Revenue, the appellate court held that Kishwaukee was entitled to a bad debt deduction for defaulted installment payments by its customers on the purchase of cars. 
When Is a Service Performed in a State? By Stanley R. Kaminski April 2022 When is a service performed in a state so that the state can tax the revenues or income from that service? An interesting Texas Supreme Court decision addresses this basic question for the Texas Margin Tax.