Section Newsletters

Articles From Jacki Dobesh

Delayed implementation of a statutory amendment necessitated a finding that the Legislature intended to apply the statutory amendment prospectively and that tax objectors were entitled to the pre-amendment interest rate up until the effective date of the By Christopher B. Kaczynski & Jacki Dobesh State and Local Taxation, November 2009 The First District Appellate Court has recently ruled that tax objectors who paid taxes and filed Specific Objection lawsuits prior to amendment of Section 23-20 of the Property Tax Code were entitled to the pre-amendment interest rate up until the effective date of the statutory amendment, even though judgment orders granting statutory interest were entered after the statutory amendment.

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