Commonwealth Edison Co. v. Tucker

A single, narrow issue is presented by this appeal: whether injunctive relief is available to challenge allegedly improper imposition by a county board of review of a multiplier adjusting personal property tax assessment.

Public Act 79-703, effective September 3, 1975, amended the Revenue Act of 1939 (Ill. Rev. Stat. 1977, ch. 120, par. 482 et seq.) reducing the value of personal property for assessment purposes from 50% to 33 1/3% of fair cash value (Ill. Rev. Stat. 1975, ch. 120, par. 502). Plaintiff, Commonwealth Edison Company (Edison), is the owner of a substantial amount of personal…