ILLINOIS STATE

C. Section Count (Exhibit C)

The section count was noted.

III. Legislation

A. Update on General Assembly workings - Calvert

1. Bills forwarded by Covington (Exhibit D1)

Louise Calvert presented the following bills, which the Section Council voted on. (TO BE SUBMITTED)

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

Martha Mills reported that HB 1489 passed (Scavenger Sale Bill).

IV. Newsletter -- Landmeier, Connelly, Kaminski

Mary Ann Connelly announced that this year, the State and Local Taxation Section Council published twelve newsletters! Mary Ann thanked the many members who have written articles for our newsletter over the years, including, Stan Kaminski (12 articles); Tim Moran (11); Judge White (9); Jim Chipman (8); Julie Montgomery (5); and Tom Jaconetty (3).

V. Continuing Legal Education

Tim Moran presented the topics for the October 29, 2003 ISBA State and Local Tax Section Council Seminar. He also stated that he is in the process of finalizing the speakers. The Section Council voted to approve the Program.

VI. Standing Subcommittee Reports

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

No report.

B. Case Law - White (Chair)

Judge White discussed the following cases; The Dow Chemical Company v. the Department of Revenue, Sungard v. the Department of Revenue and J M Aviation v. the Department of Revenue. These cases are available on the ISBA web site, www.isba.org under our section, State and Local Taxation and heading Recent State & Local Taxation Decisions.

Stan Kaminksi, who argued the Arangold Corp. v. Zehnder before the Illinois Supreme Court, discussed the Illinois Courts' treatment of retroactive vs. prospective application of substantive and procedural legislation.

C. Membership - Battista (Chair)

Tom Battista discussed ISBA officers conference meeting with ISBA President-elect, Terry Lavin. The overall ISBA budget is currently running at a deficit, so the membership section count will determine the section council size. Tom suggested that everyone have a friend join our section council to double our size.

D. Unauthorized practice of law - Norris (Chair)

No report.

E. Exemption Streamlining - Davis (Chair)

No report.

F. Treasurer's Issues - Seitz (Chair)

Martha Mills said the Bill Seitz was very helpful in addressing some of the issues that occur in the treasurer's office.

G. Strategic Planning - Moran (Chair) (Exhibit E)

H. Web site Development - Connelly (Chair)

Several new cases have been added to our web site. See above (V.).

VII. Liaison Reports

A. Administrative Code Re-codification - White (Chair), Montgomery, Calvert

No report.

B. Civil Practice Section Council Liaison - Davis

Mark Davis recommended concluding this section.

C. Local Government Liaison - Nicolau

Mary Nicolau recommended concluding this section.

D. ISBA Bar News - Norris

John Norris announced that Steve Anderson of the ISBA is writing an article on Senate Bill 620.

E. Attorney General Opinions - O'Neill

None.

VIII. Old Business

A. TIF Update - White

Nothing new to report.

B. Status of PTAB Appeals (Bosch and Lurie Cases) - Seitz

Nothing new to report.

C. Chicago Licensing Provisions - Kaminski

Stan Kaminski presented the following proposed language to modify Chapter 4, Sec. 4-4-150.

(1) tax . . . . includes any unpaid tax liability, [whether or not an] when a final assessment has been issued;

(6) No notice of violation or cease and desists order shall be issued by the Department while there is a pending petition properly submitted pursuant to subsection (d)(2) of this section disputing any claimed outstanding liability.

Stan requested that the section council support this language. It was so moved and seconded and the motion carried to support this language. Stan will submit this language to the City of Chicago and the Illinois Department of Revenue.

IX. New Business

Mark Davis moved that the Section Council support Amendment #1 to HB2234. The motion passed. Please note for the record that Jim Chipman and Karen Dimond abstained.

X. Future Meetings

June 20, 2003, 9:30 a.m., ISBA Annual Meeting, The Abbey, Fontana, WI

XI. Adjournment

The meeting adjourned at or near the appointed hour.

Respectfully submitted,

John G. Locallo

Secretary