Hamer v. Kirk

Plaintiffs Paul and June Hamer brought this action in the circuit court of Lake County as taxpayers against the Director of the Department of Local Government Affairs (hereafter Department) praying that the court declare unconstitutional section 146 of the Revenue Act of 1939 (Ill. Rev. Stat. 1975, ch. 120, par. 627) as amended by Public Act 79-703 (Laws of 1975, at 2192), and enjoin the Department from issuing regulations based on that section. The trial court held the statute constitutional and denied injunctive relief. Plaintiffs filed an interlocutory appeal pursuant to Rule 307(a)(1) (58…