Section Newsletters

Articles From Timothy E. Moran

Cook County Board of Review v. Property Tax Appeal Board and The Lurie Company, Docket No. 1-01-3232 (1st Dist., December 16, 2003) By Timothy E. Moran State and Local Taxation, January 2004 In August 2002, the appellate court issued its ruling in Board of Review v. Property Tax Appeal Board (Bosch).
Recent decisions in real estate taxes By Timothy E. Moran State and Local Taxation, November 2003 In the Matter of the Application of the County Treasurer et al v. Phoenix Bond and Indemnity Company, (Docket No. 1-02-2539) (Rule 23) Ill.App. (1st Dist.), decision issued July 24, 2003.
Recent decisions in real estate tax cases By Timothy E. Moran State and Local Taxation, August 2003 Appellate court reversed decision of Department of Revenue (DOR) granting exemption for residence owned by church group and occupied by "ministry teacher."
Follow-up to previous articles: Further developments By Timothy E. Moran State and Local Taxation, April 2003 Follow-up to: "Recent Changes to the Indemnity Fund Act," published in ISBA Tax Trends, April, 2001, Volume 44, Number 4.
Recent court decision By Timothy E. Moran State and Local Taxation, October 2002 On August 20, 2002 the Appellate Court ruled that the Illinois Property Tax Appeal Board (PTAB) cannot apply the median levels of assessment as determined by sales-ratio studies of the Illinois Department of Revenue (DOR) to commercial, industrial and vacant property in Cook County, and must instead utilize the provisions of the Cook County Real Property Assessment Classification Ordinance.
Appealing real estate tax assessments in TIF districts By Timothy E. Moran State and Local Taxation, April 2002 Since the passage of the first tax increment financing ("TIF") statute in 1977, this urban renewal device has been utilized with growing popularity throughout Illinois, with more than 700 TIF's having been created according to figures published by the Illinois Department of Commerce and Community Affairs.
Recent changes to the Indemnity Fund Act By Timothy E. Moran State and Local Taxation, April 2001 In 1969, the Illinois General Assembly passed the state's first Indemnity Fund Act in response to well-publicized instances of homeowners losing their property under circumstances found to be unconscionable.
1999 legislative synopsis By Timothy E. Moran & Stanley R. Kaminski State and Local Taxation, February 2000
Revisiting real estate taxes in bankruptcy By Timothy E. Moran Commercial Banking, Collections, and Bankruptcy, February 1999 Jurisdiction for the bankruptcy court to review and revise prior years' (pre-petition) tax liabilities, including ad valorem real estate taxes, derives from section 505 of the Bankruptcy Code (11 USC section 505).

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