Hamer v. Kirk

The plaintiffs appeal from the dismissal of their complaint against the defendants, the Department of Local Government Affairs (hereinafter the Department) and the Lake County Board of Review (hereinafter the Board). Plaintiffs brought this amended action to compel the public officials responsible for the assessment and equalization of real property for purposes of taxation to comply with the Revenue Act of 1939 as amended (Ill. Rev. Stat. 1973, ch. 120, pars. 501-811). The trial court found that the applicable provisions of the Revenue Act, sections 220-22, 131, 140 and 323 (Ill. Rev. Stat.…