Lyons v. Department of Revenue

Virginia Lyons and Annie Richardson (plaintiffs) filed separate applications with the Illinois Department of Revenue and its director (defendants), for property tax relief grants for the year 1978 under the Senior Citizens and Disabled Persons Property Tax Relief Act (Tax Relief Act). (Ill. Rev. Stat. 1977, ch. 67½, par. 401 et seq.) Plaintiffs’ applications were denied.

Plaintiffs sought review within the Department “on behalf of themselves and all others in the same situation.” The Department upheld the denial of plaintiffs’ applications. The final administrative decision concluded:…