MINUTES

STATE AND LOCAL TAXATION SECTION COUNCIL

 

Friday, March 14, 2003

ISBA Chicago Regional Office

20 South Clark, Suite 900

Chicago, IL

(312) 726-8775

 

I.          Call to Order - 12:00 noon

 

            Chair Jim Chipman convened the meeting of the SALT Section Council at 12:05 p.m.

 

II.         Administrative Matters

                       

                        A. Approval of minutes from prior meeting - January 31, 2003

 

                                    The minutes from January 31, 2003 were approved.

                       

                        B.  Roster Review

                                   

            The roster was reviewed and noted to be correct.  The following members were in attendance:

 

 

 

James W. Chipman, Chair

John G. Locallo, Secretary

Timothy E. Moran, Ex-Officio

Katherine A. Amari

Adam Bosov

Louise M. Calvert                

Stanley T. Cichowski

Mary Ann Connelly

Mark R. Davis

Karen J. Dimond

Thomas A. Jaconetty

Steven Kandelman

Frederic S. Lane

Julie-April Montgomery

Mary T. Nicolau

Dan O'Neill

Donald T. Rubin

William J. Seitz

Rodney C. Slutzky

Hon. Alexander P. White

Valerie Higgs, Staff Liaison

Stanley R. Kaminski , Associate Editor

 

 

 

           

Chair Jim Chipman stated that Jacob M. Steinfink had an excused absence.

                                                           

                        C.  Section Count

           

                                    The section count was noted.

 

 

III.       Legislation

 

                        A. Update on General Assembly workings - Calvert

 

Louise Calvert and Don Rubin gave a report on the March 4, 2003 State and Local Taxation Section Council special meeting.  Present at this meeting were the following:

 

 

John K. Norris, Vice-Chair,

John G. Locallo, Secretary

Timothy E. Moran, Ex-Officio

Thomas M. Battista

Adam Bosov

Louise M. Calvert

Mary Ann Connelly

Mark R. Davis

Karen J. Dimond

Thomas A. Jaconetty

Mary T. Nicolau

Donald T. Rubin

William J. Seitz

Iris E. Sholder

Jacob M. Steinfink

 

INVITED GUESTS:

 

Pamela Hughes

Joanne P. Elliott

Michael J. Elliott

Marc C. Smith

 

 

                        This meeting concerned the Property Tax Appeals Board (PTAB) and the related Illinois House and Senate Bills, HB 2233 and SB 620.  Similar to the Chicago Bar Association and Civic Federation, the Section Council agreed that compromise language should be drafted to allow all properties in Cook County to appear before the PTAB in exchange for the elimination of median level of assessment and sales ratio issues.  All but one member voted in favor of this compromise with Karen Dimond abstaining.  Section council members volunteered to draft this proposal in the form of legislation.

 

Louise Calvert presented the following bills, which the Section Council voted on.

 

* State and Local Tax – Bills Voted Upon at 3/14/03 Meeting

 

Bill Number

Position

Vote

Comments

HB 89 w/ HA# 1

No Position

Passed

 

HB 1489

No Position

Passed

 

HB 1490

Oppose

Passed

 

HB 1586

No Position

Passed

 

HB 1618

Oppose

Passed

 

HB 2186

No Position

Passed

 

HB 2232

No Position

Passed

 

HB 2244

Oppose

Passed

 

HB 2246 w/ HA# 1

No Position

Passed

 

HB 2282

Oppose

Passed

 

HB 2408

Support in principle

Passed

 

HB 2475

Work on compromise

Passed

Voted to seek a compromise on PTAB legislation in conjunction with other tax organizations.

HB 2567

Work on compromise

Passed

Same as HB 2475

HB 2630

Oppose

Passed

 

HB 2648

Oppose

Passed

 

HB 2855

No position

Passed

 

HB 3054

No position

Passed

 

HB 3080

No position

Passed

 

HB 3101

No position

Passed

 

HB 3137

No position

Passed

 

HB 3600

Support if amended

Passed

State and Local subcommittee is studying subject of legislation.

HB 3601

Tabled

Passed

 

HB 3676

Oppose

Passed

 

HB 3677

No position

Passed

 

 

 

 

 

 

SB 18 w/ HA #1

Oppose

Passed

 

SB 362

No position

Passed

 

SB 466

No position

Passed

 

SB 496

No position

Passed

 

SB 505

No position

Passed

 

SB 529

Support

Passed

 

SB 606

Support

Passed

 

SB 607

No position

Passed

 

 

SB 615*

Work on compromise

Passed

Same as HB 2475

SB 620

Work on compromise

Passed

Same as HB 2475

SB 631

Oppose

Passed

 

SB 813

Oppose

Passed

 

SB 1023

No position

Passed

 

SB 1321

No position

Passed

 

SB 1373

No position

Passed

 

SB 1378

No position

Passed

 

SB 1461

No position

Passed

 

SB 1546

No position

Passed

 

SB 1864

Oppose

Passed

 

SB 1881

Oppose

Passed

 

SB 1883

Oppose

Passed

 

 

 

           

* Jim Chipman and Karen Dimond abstained from voting on all PTAB-related bills.

 

 

 

            To view these bills, please go to www.isba.org (State & Local Taxation Section Council)(state and local tax links) under Illinois Legislative Information).

 

                        B.  Legislation proposals - Mills (Exhibit E)

 

Bill Seitz stated that HB 3600 is still in the discussion stages.

 

IV.       Newsletter – Landmeier, Connelly, Kaminski

 

Mary Ann Connelly stated that to date we have published ten out of the twelve newsletters for the year.

                       

            John Locallo was happy to announce that we have nominated Mary Ann Connelly for the prestigious ISBA Austin Fleming Newsletter Editors Award.

                                   

V.        Continuing Legal Education

 

See VI (G) below.

 

VI.       Standing Subcommittee Reports

 

                        A.  PTAB/Cook County Board of Review - Rubin (Chair)

 

            Don Rubin stated that the subcommittee has been working on revised discovery rules for PTAB.

 

                        B. Case Law - White (Chair)

 

Judge White discussed the following cases:

 

            Kendal County Board of Review v. PTAB, Ill. App. Ct., 2nd Dist., No. 2-01-1351.

 

            Swank v. Department of Revenue, Ill. App. Ct., 2nd Dist., No. 2-01-0900.

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