Fredman Bros. Furniture Co. v. Department of Revenue

In this case we must determine the effect that a motion for rehearing before an administrative agency had on the requirement of section 4 of the Administrative Review Act (now section 3 — 103 of the Code of Civil Procedure (Ill. Rev. Stat. 1983, ch. 110, par. 3—103)) that an action to review a final administrative decision shall be filed within 35 days of the decision. Fredman Brothers Furniture Co., Inc. (Fredman Brothers), filed an action for judicial review of a final tax assessment 87 days after the assessment was issued, but only 35 days after a request for an administrative rehearing…