Illinois Central Gulf Railroad v. Department of Local Government Affairs

The question presented here is whether Cook County may assess and tax nine parcels of land owned by the plaintiff, the Illinois Central Gulf Railroad Company (ICG). The nine parcels, located in the downtown section of the city of Chicago, are in the general area bounded by the Chicago River, Lake Michigan, Randolph Street, and Michigan Avenue. In the 19th and early 20th centuries the Illinois Central Railroad Company (the ICG’s predecessor in title) acquired the land in this area to provide a terminal on the Chicago River for its railroad operations.

The county defendants (the assessor of Cook…