Legal Opinion · Concurrence

People ex rel. Goetten v. Heitzig

Appellate Court of Illinois

Decided December 15, 1988No. 4—88—0255Published

1Concurrence

PRESIDING JUSTICE McCULLOUGH,

specially concurring:

The taxpayers alleged in their objections:(1) They contacted the supervisor of assessments requesting a hearing regarding real estate taxes.(2) The supervisor informed them that there was no relief at a local level and their only recourse was to file an appeal with the property tax appeal board.(3) The failure of the local assessing officials to give the taxpayers a hearing regarding the assessment violates due process.(4) That section 20e (Ill. Rev. Stat. 1981, ch. 120, par. 501e) is unconstitutional.(5) That the assessments against the…

2Cases cited3 opinions

  1. O'Connor v. a & P EnterprisesIllinois Supreme Court · 1980
  2. Hoffmann v. ClarkIllinois Supreme Court · 1977
  3. People ex rel. Lovelace v. HeldebrandtAppellate Court of Illinois · 1984

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