Kousins v. Anderson

Plaintiffs, Lowell and Carol Kousins (taxpayers), filed a three-count complaint alleging breach of statute and seeking injunctive and declaratory relief from an imposition of a 1 %%-per-month interest penalty imposed on delinquent real estate taxes. After dismissing that portion of the taxpayers’ complaint related to such interest penalties that accrued after the effective date of the amendment of the Revenue Act of 1939 (Ill. Rev. Stat. 1989, ch. 120, par. 705), the circuit court granted the taxpayers’ motion for summary judgment as to counts I and II for the penalties accruing prior to the…