Advanced Systems, Inc. v. Johnson

The plaintiffs, Advanced Systems, Inc., and other property taxpayers, appeared at a public hearing conducted by the Department of Revenue (Department) on the 1985 estimated multiplier for Cook County to object that the multiplier was too high. A hearing officer overruled their objections and the Director of the Department certified a multiplier of 1.8085 for 1985. The circuit court, on administrative review (Ill. Rev. Stat. 1985, ch. 120, par. 619; ch. 110, par. 3 — 101 et seq.) affirmed the Department’s determinations. We granted the plaintiffs’ motion for direct review to this court under…