Marriott International v. Hamer

Illinois Appellate Court
Civil Court
Citation
Case Number: 
2012 IL App (1st) 111406
Decision Date: 
August 22, 2012
District: 
1st Dist.
Division/County: 
Cook Co., 3d Div.
Justice: 
NEVILLE
Holding: 
Reversed.
(Court opinion corrected 9/11/12.) Plaintiff hotel's state tax liability for 2000 and 2001 was eligible for amnesty as taxes for those years became due on dates within the taxable period covered by 2003 Tax Delinquency Amnesty Act. Court erred in granting hotel's motion for partial summary judgment; because hotel did not pay all taxes due during amnesty period, its tax liability was subject to double interest provision in Section 3-2(f) of Unified Penalty and Interest Act. (MURPHY and SALONE, concurring.)