The Board of Trustees of Illinois Valley Community College District No. 513 v. Putnam County

Illinois Appellate Court
Civil Court
Property Taxes
Citation
Case Number: 
2014 IL App (3d) 130344
Decision Date: 
Wednesday, July 9, 2014
District: 
3d Dist.
Division/County: 
Putnam Co.
Holding: 
Certified question answered; remanded.
Justice: 
LYTTON
Circuit court has general equitable jurisdiction to determine whether an intended abatement of taxes within an Illinois Enterprise Zone has been properly applied to extend and collect property taxes, even if resolution may result in detriment to taxpayer who could then protest taxation of property under exclusive jurisdiction of Article 23 of Property Code. (CARTER and HOLDRIDGE, concurring.)