 |
 |
to fill out a simple form to connect to Classified Postings in your area.
|
|
|
|
|
Leafblad v. Skidmore10/20/2003
UNPUBLISHED
Plaintiff, Larry Leafblad, sued to enjoin defendant, Lake County treasurer and ex officio tax collector Robert Skidmore, from collecting part of plaintiff's real estate tax bill for 2001. Plaintiff's complaint alleged that the taxes that he disputes are based on an unauthorized reassessment of plaintiff's property. The trial court denied plaintiff's motion for summary judgment (see 735 ILCS 5/2--1005(c) (West 2000)) and dismissed the complaint (see 735 ILCS 5/2--619(a)(9) (West 2000)). Plaintiff appeals, contending that he is entitled to summary judgment because the undisputed facts show that the disputed reassessment was unauthorized by the Property Tax Code (Code) (35 ILCS 200/1--1 et seq. (West 2000)). For the reasons that follow, we dismiss the appeal as moot.
On May 16, 2002, plaintiff filed a complaint alleging as follows. Under the Code, township and county assessment officials may make general reassessments of real estate only at four-year intervals (with exceptions not pertinent here). In nonquadrennial years, assessments may be increased only to reflect changes made to real estate, to correct previous assessment errors, or to equalize individual property assessments as required by statute. Plaintiff's property is in one of the 14 Lake County townships for which 2001 was not a quadrennial year. Despite this, his property was reassessed generally in 2001, increasing the valuation far beyond what would have resulted from any limited reassessment. Because the assessment increase was unauthorized, the resulting increase in plaintiff's 2001 tax bill was void. Other property owners in the 14 townships had had their 2001 property tax bills increased by similar illegal means. The complaint asks the court to enjoin defendant from collecting the disputed taxes and to order defendant to recompute the property owners' tax bills. Alternatively, the complaint asks the court to allow defendant to collect the 2001 taxes but to order defendant to refund the illegal portions. The complaint has never been certified as a class action.
Defendant moved to dismiss the complaint, arguing in part that plaintiff had failed to exhaust his legal remedies by filing a complaint with the Lake County Board of Review or paying the taxes under protest and then filing a tax objection complaint in the circuit court (see 35 ILCS 200/23--5, 23--10 (West 2000)). Plaintiff responded that because the challenged tax was not merely erroneous but void, a court could grant him equitable relief. Plaintiff also moved for summary judgment, asserting that the undisputed material facts showed that the reassessment was unauthorized. The trial court ruled that because plaintiff had not shown that the disputed taxes were wholly unauthorized, he was limited to pursuing his remedies at law. On October 17, 2002, the court denied plaintiff's motion for summary judgment and dismissed the complaint. Plaintiff timely appealed.
On appeal, plaintiff argues that he is entitled to equitable relief even though he did not pursue his legal remedies by paying the tax under protest and seeking a refund. Plaintiff asserts that the challenged tax increase was not merely irregular but wholly unauthorized, meaning that his complaint is meritorious and that he is entitled to equitable relief. We ordered the parties to brief whether this appeal is moot because plaintiff has paid the disputed taxes. After receiving the briefs on this issue, we agree with defendant that the appeal is moot and must be dismissed.
In his supplemental brief, plaintiff concedes that he has already paid the disputed taxes, and he does not assert that he has pursued relief before the county board or filed a timely tax objection com
Page 1 2 3 Illinois Classifieds
Classified Postings
|
| |
to fill out a simple form to connect to Classified Postings in your area.
|
|