Greenwalt v. Department of Revenue

Plaintiff, Robert D. Greenwalt, brought this action in the circuit court of Du Page County against defendants, the Department of Revenue and Jerome Cosentino, Treasurer of the State of Illinois, seeking a declaration that section 3—1001 of the Illinois Vehicle Code (Ill. Rev. Stat. 1987, ch. 95½, par. 3—1001), which imposes a tax on the privilege of using certain automobiles in this State, is unconstitutional. Plaintiff further sought a refund of his payment of the tax paid under protest. Plaintiff’s amended complaint alleged that during 1988 he purchased a used 1986 model year automobile…