Central Illinois Light Co. v. Johnson

In February of 1980, the Department of Revenue and the supervisor of assessments of Fulton County reclassified as real property certain machinery and equipment of the Central Illinois Light Company (CILCO) that had been previously assessed for purposes of taxation as personalty by both of the governmental bodies.

In response, CILCO filed a motion in this court for leave to file an original action “relating to revenue” under Supreme Court Rule 381 (73 Ill. 2d R. 381), in which it petitioned for declaratory and injunctive relief. We granted the motion for leave to file the action.

The petitioner…