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Results: 1-10 of 24

Illinois Supreme Court rules on the reach of the Property Tax Extension Limitation Law (PTELL)
  • Franczek Radelet PC
  • USA
  • June 2 2011

In a recently released decision, the Illinois Supreme Court addressed a unique factual situation that touches on several hot button topics, including consolidation, the tax base of a multi-county school district, and the Property Tax Extension Limitation Law (PTELL


Illinois Supreme Court clarifies calculation of interest on property tax refunds
  • Franczek Radelet PC
  • USA
  • May 24 2011

Last week, the Illinois Supreme Court settled the question of how interest should be calculated on property tax refunds when it ruled on General Motors Corporation v. Pappas


Voluntary payment doctrine alive and well in Illinois
  • Franczek Radelet PC
  • USA
  • June 8 2010

What happens when an assessment is based upon erroneous calculations and incorrect measurements that have been in place for over a decade?


Illinois Supreme Court finds Millennium Park usage agreement to be non-taxable license
  • Franczek Radelet PC
  • USA
  • January 3 2011

Alternative uses for exempt property has become a hot topic for many units of local government in recent months


Special assessment practices for wind energy devices and farmland
  • Franczek Radelet PC
  • USA
  • December 14 2010

Article 10 of the Property Tax Code contains valuation procedures for special properties ranging from historic residences to sports stadiums and coal mines


Federal appellate court issues rare property tax decision
  • Franczek Radelet PC
  • USA
  • February 22 2011

The Seventh Circuit Court of Appeals recently released a decision regarding the assessment and collection of property taxes in Illinois


Illinois Appellate Court upholds denial of religious property tax exemption
  • Franczek Radelet PC
  • USA
  • August 24 2011

In Armenian Church of Lake Bluff v. Department of Revenue, the First District Appellate Court upheld the denial of a property tax exemption for a 5-acre property on the shore of Lake Michigan improved with a single family residence that the owners claimed was the parsonage and cathedral of a church they created


Divided Appellate Court denies tax exemption for sale-leaseback property
  • Franczek Radelet PC
  • USA
  • August 4 2011

The Fourth District Appellate Court recently found that the Department of Revenue correctly denied a property tax exemption where a charitable organization sold a property to a limited liability company formed by a concerned donor and then leased the property back under terms intended to have given the charity sufficient control over the property to qualify for an exemption


Appellate court reaffirms exhaustion of remedies doctrine in assessment cases
  • Franczek Radelet PC
  • USA
  • April 4 2012

Tax objection complaints can be brought in any Illinois circuit court to challenge the taxes, assessments, or levies on a parcel of real property


Appellate Court clears the way for improvements at a golf course to receive favorable “open space” designation
  • Franczek Radelet PC
  • USA
  • August 10 2011

The Second District Appellate Court recently addressed whether buildings, structures, and improvements at a golf club should be considered “open space” for property tax assessment purposes