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Keywords

burden of proofdiscriminationcorporationlevy
discriminationcorporationappellantlevy

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People ex rel. Schlaeger v. Allyn, 393 Ill. 154, 65 N.E.2d 392

Facts

C. B. Allyn, the taxpayer, contested the tax levies imposed on his property located in Barrington, which spans Cook and Lake counties. He argued that the tax rates were discriminatory, as the assessed value of properties in Cook County was significantly higher than in Lake County. The court noted that the taxpayer's property was assessed at 75% of its fair cash value in Cook County, while properties in Lake County were assessed at only 21%. Allyn provided evidence comparing his tax burden to similar properties in Lake County, which he claimed demonstrated a lack of uniformity.

The taxpayer's property lies within the corporate limits of the village of Barrington, which municipality, while mainly located in Lake county, extends over into Cook county. Property in this village is subject to taxes for different counties, townships, and road and bridge districts, but the village of Barrington, Barrington park district and school district No. 4 are common taxing bodies.

Issue

Does a subsidiary corporate tax levy where the boundaries of the taxing unit extend into two or more counties violate the constitutional mandate of uniformity in taxation where the assessed valuation in one county is disproportionate to the assessed valuation in the other county?

Does a subsidiary corporate tax levy where the boundaries of the taxing unit extend into two or more counties violate the constitutional mandate of uniformity in taxation where the assessed valuation in one county is disproportionate to the assessed valuation in the other county?

Rule

The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property.

The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property-such value to be ascertained by some person or persons, to be elected or appointed in such manner as the general assembly shall direct, and not otherwise.

Analysis

The court analyzed the evidence presented and determined that the taxpayer failed to prove any misconduct or fraud by the assessing bodies. It noted that the differences in assessed values were a result of the separate judgments made by the assessors in Cook and Lake counties, and that the taxpayer's claims of discrimination did not meet the burden of proof required to establish fraud or inequality.

In the present case there is nothing to show that the assessment was not made in the exercise of honest judgment, or that the assessor committed any act of discrimination against the appellant. There is no appearance of fraud or inequality between properties in either Lake or Cook counties.

Conclusion

The court affirmed the judgment of the county court of Cook County, concluding that the taxpayer did not provide sufficient evidence to warrant a reversal of the decision.

The judgment of the county court of Cook county is, therefore, affirmed.

Who won?

The People, represented by the County Collector, prevailed in the case because the court found that the taxpayer did not meet the burden of proof to establish any fraud or inequality in the tax assessments.

The court affirmed the judgment of the county court of Cook County, concluding that the taxpayer did not provide sufficient evidence to warrant a reversal of the decision.

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