Section Newsletters

Articles From Christopher B. Kaczynski

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.
Computer-stored data acquired from real estate services: Should the Property Tax Appeal Board allow it into the record? By Christopher B. Kaczynski State and Local Taxation, December 2002 The issue presented by this article is not a factual issue, but an issue of law concerning the evidentiary rules of the Property Tax Appeal Board, the rules of evidence in Illinois, and the admission of computer-stored data acquired from real estate services for the purpose of providing evidence of sales of comparable property.

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