Head-On Collision Line, Inc. v. Kirk

Head-On Collision Line, Inc. (plaintiff) appeals the circuit court of Cook County dismissal of its complaint for an injunction enjoining the collection of a tax assessed on plaintiff’s operating personal property for the years 1971 and 1972 by the State taxing agency, Department of Local Government Affairs of the State of Illinois (defendant).

The issues to be reviewed on appeal are: (i) whether the trial court properly dismissed plaintiff’s complaint for failure to exhaust administrative remedies; and (ii) whether the trial court properly ruled the tax was not an unreasonable and unequal…