Illinois Appellate Court
Civil Court
Property Taxes
(Court opinion corrected 7/22/15.) School District filed constitutional challenge to amendment to Property Tax Code which provided real property tax exemption on leasehold interests and improvements on land leased from county airport authority to FBOs (fixed based operators) providing aeronautical services. Classification of tax breaks is arbitrary, as there is no justification for singling out these for-profit businesses over other businesses in Illinois or other FBOs in Illinois. The one existing FBO at county airport, and future FBOs leasing there, are not uniquely situated based on their location near Iowa border. Amendment, as written, is unconstitutional special legislation that arbitrarily discriminates in favor of a select group. (HOLDRIDGE and WRIGHT, concurring.)