Illinois State Bar Association

 

State and Local Taxation Section Council

 

Minutes

 

September 7, 2002

 

The Westin Hotel, St. Louis, Missouri

                                                                                                                                           

 

I.          Call to Order:

           

Chair James W. Chipman convened the meeting of the SALT Section Council at 9:00 A.M. The Secretary recorded the following members in attendance:

 

 


 

James W. Chipman, Chair

John K. Norris, Vice Chair

John G. Locallo, Secretary

Katherine A. Amari

Thomas M. Battista

Stanley T. Cichowski

Mary Ann Connelly

Karen J. Dimond

Thomas A. Jaconetty

Mary T. Nicolau

Timothy E. Moran

Dan O'Neill

Iris E. Sholder

John B. Truskowski

Alexander P. White

Mary Therese McDermott, Staff Liaison


 

 

 

The following attended the meeting via conference:

 

Patrice Ball-Reed

Lisa A. Marino

 

Chair James W. Chipman stated that the following members were given excused absences from the meeting:

 

Adam E. Bossov

Mark R. Davis

Allen Landmeier

Donald T. Rubin

William J. Seitz

Rodney C. Slutzky

Jacob M. Steinfink

 

II.         Administrative Matters:

 

            A. The minutes were approved from the prior meeting of June 21, 2002.

           

            B. The roster was reviewed for any changes.

 

III.       Legislation:

 

A. Stan Cichowski reported the bills from the past year have been signed.  The veto session is coming up and following the November election, legislative activity will probably increase.

 

IV.       Newsletter:

 

A. Jim Chipman announced that we have published the July, August and September newsletters.  Jim thanked those who made this possible, and encouraged everyone to keep on writing.

 

B. Mary Ann Connelly stated that the State and Local Taxation Section Council received a “gold star” from the ISBA for publishing all twelve newsletters last year.  Only one other section council accomplished this in the past year.  Mary Ann reminded us that if we have any questions on topics for articles, please see her or Allen Landmeier.  Also, the newsletters are now available on our web page.

 

V.        Continuing Legal Education.

 

A. Mary McDermott, Staff Liaison stated that the ISBA proposal sheets for the Spring Laws Ed are due October 30.

 

VI.       Standing Subcommittee Reports:

 

            A. PTAB/Cook County Board of Review:

            Tim Moran stated for Don Rubin that there was no report.

 

            B. Case Law:  Judge White presented and summarized the following cases:

 

Cook County Review Board v. Property Tax Appeal Board, 2002 Ill. App. LEXIS  730, August 20, 2002. (Property Tax).

 

            Commonwealth Edison Co. v. Illinois Commerce Commission, 2002 Ill. App. LEXIS 689, August 5, 2002. (Public Utility Tariff).

 

 

 

            Sirt v. G.B. Property Management, 2002 Ill. App. LEXIS 666, August 2, 2002. (Tax Deed).

 

            U.S.G. Italian Marketcaffe, L.L.C. v. City of Chicago, 2002 Ill. App. LEXIS 607, July 19, 2002. (Litter Tax).

 

            In re County Collector, 2002 Ill. App. LEXIS 559, JUNE 28, 2002. (Property Tax).

 

 

C. Membership: Tom Battista stated that the committee is looking for new ways to use technology (e-mail, website, etc.) to enhance our membership.  Tom stressed the importance of increasing our membership and suggested several ways that we would could achieve that goal.  

 

D. Unauthorized Practice of Law: John Norris reported that the subcommittee has met and discussed the evidence of the unauthorized practice of law in our area.  The subcommittee will meet again soon to discuss possible new evidence and how to proceed.

 

E. Exemption Streamlining: – Iris Sholder and Tom Jaconnetty reported that the Assessor's Office and Board of Review were in a better position to implement the exemption renewal process for religious organizations due to the passage of the exemption streamlining bill last year. 

 

F. Treasurers Refund Orders – John Norris reported that subcommittee chair Bill Seitz and Martha Mills of the Cook County Treasurers office (and our committee) met with the entire subcommittee.  Issues discussed included an ISBA Section council web site - Cook County Treasurers Office link; dissemination of treasurer's office forms and information;  and refunds.  John reported that the treasurer's office has made rate books available to practitioners for revised tax rates for Specific Objection years changed due to the illegal rate objection.   This will help in those instances where attorneys do not have their own illegal rate objection sheet for a specific client.

 

At the section council meeting, we discussed possible ways for the Treasurer's Office, Board of Review, and PTAB to track and cross-reference case numbers and identify attorneys.

 

G. Strategic Planning: Tim Moran is recruiting additional members for this subcommittee.  Tim also stated that he would like participation from our members regarding the revamping of our two-day seminar.

 

H. Web site Development: Mary Ann Connelly stated that she would e-mail a questionnaire to the committee regarding our website.  Mary Ann also met with Stan Kaminski regarding updating recent decisions.  Judge White and Stan Cichowski discussed computer access to all decisions.

 

VII.      Liaison Report:

 

A. Administrative Code Recodification: Judge White stated that this would most likely occur after the election.

 

            B. Civil Practice Section Council Liaison:  No report.

 

            C. Local Government Liaison:  No report

           

D. ISBA Bar News: John Norris reminded everyone to contact Steve Anderson of the ISBA Bar News if we have something to report.

 

            E. Attorney General Opinions:  No report

 

VIII.     Old Business:

 

A. TIF Update: Judge White stated that the TIF Association newsletter would be distributed to committee members.

 

            B. Status of PTAB Appeals Sales-Ratio Study Cases: No discussion.

 

IX.       New Business:

 

A. City of Chicago Tax Reactivation Program: Mark Davis' letter discussed the City of Chicago Tax Reactivation Program; the South Cook County Tax Reactivation Project; and outlined and summarized related prove-up procedures.

 

Tim Moran discussed the City of Chicago Tax Reactivation Program and the current due diligence in contacting the property owner.  Tim discussed the need for testimony and cross-examination to show that service was attempted on the property owner.

 

B. Practitioner's Meeting: Mary McDermott announced that the ISBA has again voted to co-sponsor the refreshments at two open meetings for tax practitioners on October 23rd in Springfield, and October 25th in Chicago.

 

X.        Future Meetings: Jim Chipman announced that the next meeting will be October 25th at noon in, Chicago (location to be announced).  Furthermore, the most likely date for our annual meeting will be the morning of December 13.

 

 

 

 

 

XI.       Informational Items:

 

            A. Taxpayers' Federation of Illinois Newsletter

 

B. Nominations Sought for Laureate Designation:  Mary McDermott stated that submissions are due November 1st.

 

XII.      Adjournment:

 

            The meeting concluded at 11:00 A.M.

 

 

Respectfully submitted,

 

 

 

John G. Locallo

Secretary