2003 Articles

Administrative sales in error in connection with county annual and scavenger tax sales By Martha A. Mills July 2003 There will, in the real world, inevitably be sales in error at an annual or scavenger sale.

Analysis of two recent tax cases decided by the Illinois appellate court By Stanley R. Kaminski August 2003 In JM Aviation, Inc. v. Department of Revenue, Illinois Appellate Court, First District, First Division (June 2, 2003), the taxpayer, JM Aviation (an Illinois corporation) acquired an aircraft from Southern Aircraft Services, Inc. (SAS) (a Florida corporation).

Bills passed in the 93rd General Assembly reviewed by the State and Local Taxation Section Council By Louise Calvert September 2003 Amends the Property Tax Code. Provides that the collector shall collect $12 (now, $10) from the proceeds of each tax sale to cover the costs of registered or certified mailing and the costs of advertisement and publication with respect to the notice of judgment and sale.

Case synopses By Stanley R. Kaminski April 2003 On December 2, 2002, the Circuit Court's reversed its earlier decision (of February 5, 2002) in favor of Mead Corporation in which it held that "gross receipts" from the sale of investments should be included in the apportionment factor for income tax purposes, rather than the "net income" from such sales.

Chair’s column June 2003 It was with a great sense of pride that I served these last 12 months as Chair of the State and Local Taxation Section Council.

Chair’s column By James W. Chipman January 2003 Happy New Year and welcome to the seventh edition of Tax Trends! Time passes quickly.

The Chair’s column—Big shoes to fill By John K. Norris July 2003 "Big shoes to fill." That is the situation I find myself in as the incoming chair of the State and Local Tax Section Council.

Editor’s column By Mary Ann Connelly February 2003 An introduction to the issue.

“The Electronic Lawyer”™: C-Pen… A new design in personal handheld scanners By Alan Pearlman October 2003 In this article we take the scanner idea one step further with a brand new and innovative piece of hardware that I think the legal marketplace will embrace.

Follow-up to previous articles: Further developments By Timothy E. Moran April 2003 Follow-up to: "Recent Changes to the Indemnity Fund Act," published in ISBA Tax Trends, April, 2001, Volume 44, Number 4.

From the editor By Mary Ann Connelly March 2003 An introduction to the issue.

Illinois Department of Revenue practitioners’ questions & answers January 2003 Question #1: Jobs Training Credit. Please review the details of the Illinois Jobs Training Credit.

Illinois’ new tax amnesty By Stanley R. Kaminski October 2003 Effective October 1, 2003 and running through November 17, 2003, taxpayers in Illinois will be able to take advantage of a new Illinois tax amnesty.

Illinois sales and use tax exemptions By John B. Truskowski November 2003 Recent legislation made significant changes to the Illinois sales and use tax exemptions. Some of the existing exemptions were repealed, while new ones were added.

Illinois Supreme Court and Appellate Court rulings May 2003 In Blessing White v. Zehnder, 329 Ill. App. 3d 714, 768 N.E.2d 332 (1st Dist., Mar. 29, 2002) the appellate court affirmed the trial court's ruling that the gain from a sale of substantially all of the assets of a corporation was nonbusiness income when the seller ceases operations and distributes the sales proceeds to its shareholders.

The Illinois Supreme Court narrows the Constitutional protections of taxpayers— or, in other words—Where has all the reasonableness gone? By Stanley R. Kaminski June 2003 In Arangold Corporation v. Kenneth E. Zehnder, the Illinois Supreme Court held that the Illinois Tobacco Products Tax was not unconstitutional under either the Illinois Due Process or Uniformity Clauses.

Important tax laws & legal rulings of 2002 May 2003 Public Act 92-0603 (SB 1543, Peterson)--Decouples Illinois from the federal accelerated depreciation rules. A

A note from the editor By Mary Ann Connelly December 2003 Happy Holidays! This edition of Tax Trends features an article by Mary Nicolau, Associate Editor, entitled, "An Overview of the Recent "TIF" Ruling in Board of Education v. Burr Ridge.

A note from the editor By Mary Ann Connelly November 2003 An introduction to the issue.

A note from the editor By Mary Ann Connelly October 2003 Please mark October 29, 2003 in your calendar and plan to attend the seminar sponsored by the ISBA and the State and Local Taxation Section entitled "Real Estate Tax Issues in Everyday Practice/ New Issues Confronting The Real Estate Tax Practitioner."

A note from the editor By Mary Ann Connelly September 2003 This edition of Tax Trends features an article written by Louise Calvert, our legislative liaison during the 93rd General Assembly.

A note from the editor By Mary Ann Connelly August 2003 Knowledge is a powerful tool. As attorneys, we are responsible for keeping ourselves abreast of the law and aware of new changes.

A note from the editor By Mary Ann Connelly May 2003 An introduction to the issue.

A note from the editor By Mary Ann Connelly April 2003 The 93rd General Assembly is in session and very busy. The ISBA has provided you a link to view pending legislation at <www.ISBA.org>. Click on <Sections>, <State and Local Taxation>, <State and Local Links>, <Illinois Legislative Information>.

An overview of the recent “TIF” ruling in Board of Education v. Burr Ridge By Mary Nicolau December 2003 For many communities, Tax Increment Financing ("TIF") plays an important role in luring developers to develop properties.

Preemption-The covert exemption By Julie-April Montgomery October 2003 Everyone is constantly seeking a way to legally avoid the payment of taxes to which they can be subject. To that end, one is normally aware that the greatest source for such relief is an exemption.

Recent Appraisal Institute and IAAO publications offer a wealth of research material to assist property tax appeal attorneys in tackling problems confronting real estate impacted by contamination By Thomas A. Jaconetty September 2003 Since 1999, four invaluable resource materials have become available to practitioners confronting the impact of environmental factors on property valuation.

Recent decisions in real estate tax cases By Timothy E. Moran August 2003 Appellate court reversed decision of Department of Revenue (DOR) granting exemption for residence owned by church group and occupied by "ministry teacher."

Recent decisions in real estate taxes By Timothy E. Moran November 2003 In the Matter of the Application of the County Treasurer et al v. Phoenix Bond and Indemnity Company, (Docket No. 1-02-2539) (Rule 23) Ill.App. (1st Dist.), decision issued July 24, 2003.

State tax judges meet in Salt Lake City By Alexander P. White January 2003 Forty state tax judges were in attendance at the 21st Annual State and Local Taxation Conference that convened in Salt Lake City, Utah on September 26, 2002.