Section Newsletters

Articles From Michael J. Smoron

First District Appellate Court Gives Common Law Claims for Misallocated Sales Tax Filed in Circuit Court the Green Light to Proceed By Michael J. Smoron Local Government Law, May 2024 In The Village of Arlington Heights v. The City of Rolling Meadows, the appellate court reversed the trial court's decision, determining that the Illinois Department of Revenue did not have exclusive jurisdiction to determine a sales tax dispute.
Supreme Court Affirms That Annexation Agreements Run With Land After Subdivision and Splitting of Ownership By Michael J. Smoron Local Government Law, July 2023 In Village of Kirkland v. Kirkland Properties Holdings Company, LLC I, et al., the Illinois Supreme Court analyzed section 11-15.1-4 of the Illinois Municipal Code.
Recall Mechanism Must Be in Place Prior to Recall Referendum By Michael J. Smoron Local Government Law, March 2023 In Henyard v. Municipal Officers of the Village of Dolton, the appellate court considered an issue of first impression: whether Illinois voters may recall their local elected officials.
Illinois Supreme Court Invalidates Cook County Taxes on Firearms and Ammunition By Michael J. Smoron Local Government Law, February 2022 In Guns Save Life, Inc. v. Ali, the Illinois Supreme Court determined that Cook County’s ordinances imposing taxes on the retail purchase of firearms and ammunition, respectively, violated the uniformity clause of the Illinois Constitution.
Chicago Netflix Tax Upheld By Michael J. Smoron Local Government Law, February 2020 In Labell v. City of Chicago, the appellate court upheld the city’s amusement tax on streaming video, streaming audio, and online gaming services.
Supreme court determines that nondisclosure orders trump FOIA requests By Michael J. Smoron Local Government Law, March 2019 In In re Appointment of Special Prosecutor, the Illinois Supreme Court analyzed the tension between the goals of the Freedom of Information Act and the cloak of secrecy placed over grand jury proceedings.
Second District Appellate Court determines that the PTELL rules over all By Ruth A. Schlossberg & Michael J. Smoron Local Government Law, July 2016 Hampshire Township Road District v. John A. Cunningham, Kane County Clerk serves as a reminder that the Property Tax Extension Limitation Law statutory scheme is intended to be so broad in scope as to control and prevail over other statutes containing what may otherwise appear to be self-contained referendum procedures independent of PTELL.
1 comment (Most recent July 18, 2016)
What am I forgetting: So many ways to get tripped up By Ruth A. Schlossberg, Michael J. Smoron, & Brad Stewart Local Government Law, May 2016 A look at the 'hot' issues facing local governments.
Second District provides recapture rights not subject to foreclosure By Michael J. Smoron Local Government Law, March 2016 F.R.S. Development Company, Inc. v. American Community Bank and Trust clarifies the nature of recapture rights and has implications for municipal counsel when dealing with recapture issues.
Seventh Circuit turns down RLUIPA claims for a bible camp when other options available By Michael J. Smoron Local Government Law, March 2014 The Seventh Circuit’s decision in Eagle Cove Camp and Conference Center, Inc. v. Town of Woodboro, Wisconsin, Oneida County, Wisconsin and Oneida County Board of Adjustment reinforces the need for units of government to develop a carefully prepared comprehensive plan, with options for religious assembly and other activities, and to adhere to it in order to survive a religious-based zoning challenge.
Second District Appellate Court reaffirms ground rules on SSA objection petitions By Michael J. Smoron, Kevin G. Costello, & Carlos S. Arévalo Local Government Law, April 2011 A look at the significance of the Peeples v. Village of Johnsburg case.

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