Legal Opinion
Airey v. Department of Revenue
Illinois Supreme Court
Decided May 22, 1987No. 63806PublishedCited by 31 opinions
1Opinion of the CourtJustice Simon
Our State Constitution requires that taxes on real property be levied uniformly by valuation. (Ill. Const. 1970, art. IX, sec. 4(a).) Although more dramatically illustrated in other ways, this is an imperfect world; hence, assessment levels vary. Recognizing this prosaic reality, the legislature has charged the Department of Revenue with equalizing assessments on a county-by-county basis so that (with certain exceptions) the assessed valuation of the real property in each county is, in aggregate, 33⅓% of its fair cash value. (Ill. Rev. Stat. 1985, ch. 120, par. 627.) To carry out this…
2Cases cited11 opinions
- Gladstone, Realtors v. Village of BellwoodSupreme Court of the United States · 1979
- Illinois Consolidated Telephone Co. v. Illinois Commerce CommissionIllinois Supreme Court · 1983
- Andrews v. FoxworthyIllinois Supreme Court · 1978
- Commonwealth Edison Co. v. Property Tax Appeal BoardIllinois Supreme Court · 1984
- People Ex Rel. Wenzel v. Chicago & North Western Railway Co.Illinois Supreme Court · 1963
6 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- City of Decatur v. American Federation of State, County, & Municipal Employees, Local 268Illinois Supreme Court · 1988
- Kean v. Wal-Mart Stores, Inc.Illinois Supreme Court · 2009
- City of Burbank v. Illinois State Labor Relations BoardIllinois Supreme Court · 1989
- Hardin County Education Ass'n v. Illinois Educational Labor Relations BoardAppellate Court of Illinois · 1988
- Lake County Board of Review v. Property Tax Appeal BoardAppellate Court of Illinois · 1989
26 more not listed; retrieve them via the Exa API.