Fox v. Rosewell

Plaintiff, James Fox, an owner of real estate in the Village of Wilmette in Cook County, Illinois, brought this class action challenging the constitutionality of sections 224 and 224.1 of the Revenue Act of 1939 (hereinafter referred to as Revenue Act) (Ill. Rev. Stat. 1973, ch. 120, pars. 705 and 705.1). Section 224 requires real estate taxpayers in counties of 1,000,000 or more inhabitants to pay their taxes for 1973 and subsequent years in two installments on an accelerated basis (March 1 and August 1). For counties with less than 1,000,000 inhabitants, section 224 requires the payment of…