Koeppel v. Ives

This is a direct appeal under our Rule 302(a) (73 Ill. 2d R. 302(a)) from a decision of the circuit court of Peoria County holding section 162a of the Revenue Act of 1939 (Ill. Rev. Stat. 1979, ch. 120, par. 643a) unconstitutional on the ground that it conflicted with article VII, section 11, of the 1970 Illinois Constitution (Ill. Const. 1970, art. VII, sec. 11). We reverse the decision of the circuit court.

Section 162a provides that “propositions to establish tax rate limits either higher or lower than those otherwise applicable shall not be submitted more often than once in any one year.”…