Grand Chapter, Order of the Eastern Star of the State of Illinois v. Topinka

Illinois Supreme Court
Civil Court
Tax
Citation
Case Number: 
2015 IL 117083
Decision Date: 
Friday, January 23, 2015
District: 
4th Dist.
Division/County: 
Macon Co.
Holding: 
Circuit court reversed.
Justice: 
THOMAS
Section 5E-10 of Illinois Public Aide Code, which taxes licensed beds of all Illinois nursing home providers, does not violate uniformity clause of Illinois Constitution. Taxing classification of "every nursing home", which includes not-for-profit nursing homes, bears some reasonable relationship to object of legislation or to public policy. (GARMAN, FREEMAN, KILBRIDE, KARMEIER, BURKE, and THEIS, concurring.)