Articles From Mark R. Davis

The Illinois Supreme Court enforces taxpayers’ rights to full compensation for wrongly withheld property tax refunds By Mark R. Davis State and Local Taxation, June 2011 The recent Illinois Supreme Court decision in General Motors Corporation v. Pappas ends a long-running dispute between the County Collector of Cook County and several groups of taxpayers over the rates of statutory interest payable on property tax refunds.
What’s in a word? The right to avoid paying taxes on someone else’s property is abolished for administrative convenience By Mark R. Davis State and Local Taxation, February 2006 This article considers the problems the legislature has created for taxpayers by a little-noticed technical amendment, and its probable unconstitutionality.

Spot an error in your article? Contact Celeste Niemann at cniemann@isba.org. For information on obtaining a copy of an article, visit the ISBA Newsletters page.

Select a Different Author