[DOWNLOAD] "Certain Taxpayers v. Sheahen" by Supreme Court of Illinois ~ eBook PDF Kindle ePub Free

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eBook details

• Title: Certain Taxpayers v. Sheahen
• Author : Supreme Court of Illinois
• Release Date : January 24, 1970
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 68 KB

Description

The county treasurer and collector of Lake County filed petition for judgment in the circuit court fixing the correct amount
of taxes paid under protest for the year 1961. The taxpayers involved in this appeal had paid their taxes in full under protest
and filed an objection in which they contended that the general corporate fund levy of the city of Lake Forest extended at
the rate of .650 was excessive by the amount by which it exceeded .373 or .277. The objectors alleged that the statutory rate
for the corporate fund as provided in the Municipal Code of 1961 (Ill. Rev. Stat. 1961, ch. 24, par. 8-3-7) is 1%, but that
this rate must be further reduced because of the provisions of sections 162a and 162b of the Revenue Act to .373. (Ill. Rev.
Stat. 1961, ch. 120, par. 643a, 643b.) At the hearing a stipulation incorporating many exhibits and the testimony of witnesses
were received in evidence. The court held that the tax rate for the city's corporate fund is not subject to a statutory rate
limit as provided by general statutes or to the formula rates under the provisions of sections 162a and 162b of the Revenue
Act. Accordingly an order was entered overruling the objection, from which the taxpayers appeal. Since the revenue is involved,
this court has jurisdiction on direct appeal under Rule 302(a) (1). 43 Ill.2d Rule 302. The city contends that since it is a municipality incorporated under a special act the rate at which it may levy and collect
taxes for general purposes is governed by the provisions of the first paragraph of section 8-3-7 of the Municipal Code of
1961, which provides that such municipalities have the power to levy and collect at "(1) the rate specified in or allowed
under its special act, or (2) a rate which will not exceed one per cent" of the assessed valuation of taxable property; that
the rate "allowed under" Lake Forest's special act refers to its 1869 special charter which authorizes the levying of taxes
to defray the municipal expenses without specifying any rate limit; that the rate "allowed under" the special act is whatever
is necessary to defray the city's expenses and that the rate authorized by section 8-3-7 is therefore higher than one per
cent and has no specific limit.

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