Doran v. Cullerton

This is an appeal from the circuit court of Cook County which held the homestead exemption, authorized by section 19.23 — 1 of the Revenue Act of 1939 (Ill.Rev. Stat. 1971, ch. 120, par. 500.23 — 1), as applied to assessments made in 1971 and taxes payable in 1972, unconstitutional. This decision was appealed to this court pursuant to Rule 302(a) of the Rules of the Supreme Court. Ill.Rev.Stat. 1971, ch. 110A, par. 302(a).

The Act in question (Ill.Rev.Stat. 1971, ch. 120, par. 500.23 — 1) was passed by the 77th General Assembly in lune of 1971 and approved by the Governor on Tuly 13, 1971…