(DOWNLOAD) "Hoffmann v. Clark" by Supreme Court of Illinois # Book PDF Kindle ePub Free
eBook details
- Title: Hoffmann v. Clark
- Author : Supreme Court of Illinois
- Release Date : January 12, 1977
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 79 KB
Description
Plaintiffs, Paul W. Hoffmann and other owners of real property in Du Page County, filed an amended complaint for declaratory judgment and injunctive relief in the circuit court of Du Page County against certain county and State officials in which they alleged the unconstitutionality of sections 20a-1 through 20a-3 of the Revenue Act of 1939 (Ill. Rev. Stat. 1973, ch. 120, pars. 501a-1 through 501a-3). In brief, those sections provide that upon application of the owner, and subject to certain conditions specified therein, real estate used for farming or agricultural purposes which has been so used for the three preceding years shall be valued for purposes of taxation on the basis of its use for farming or agriculture rather than its fair cash value, which is the basis upon which real estate is normally assessed under section 20 (Ill. Rev. Stat. 1973, ch. 120, par. 501). When such use changes, the person liable for taxes on that real estate must pay the difference between the taxes actually paid in each of the three preceding years and the amount which the taxes for each of those years would have been had the real estate been assessed at its fair cash value, together with five percent interest on such difference. The trial court held each of the sections in question to be unconstitutional, and defendants have appealed directly to this court pursuant to Supreme Court Rule 302(a)(1) (58 Ill.2d R. 302(a)(1)).