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State and Local TaxationThe newsletter of the ISBA’s Section on State & Local Taxation

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Newsletter articles from 2000

1999 legislative synopsis By Timothy E. Moran and Stanley R. Kaminski February 2000
Cook County expands incentives for real estate By Iris E. Sholder July 2000 The Cook County Board of Commissioners, on recommendation of the Cook County Assessor, recently adopted amendments to the Cook County Real Property Classification Ordinance, which expand the availability and benefits of several of the existing tax incentives.
Editor’s note: the “Green Sheet” is no longer green April 2000 For those of you who thought the "Green Sheet" for a closing could be completed at closing, think again. Starting January 1, 2000 the sheet is no longer green, and it is labeled Form "PTAX-203."
Editor’s notes March 2000 The City of Chicago administrative hearing process is commenced by issuing a ticket.
The Illinois Supreme Court strikes blow against the single subject rule in tax cases By Stanley R. Kaminski May 2000 In Arangold Corp. v. Zehnder, No. 95 L 50989 (4/9/98), the Illinois circuit court struck down Public Act 89-21 (containing the Illinois Tobacco Tax) finding that Public Act contained multiple discordant provisions in violation of the Illinois Constitution's "Single Subject Rule."
ISBA State and Local Taxation Section Council Legislation Subcommittee phone conference of February 16, 2000 June 2000 1. Joanne Elliott, Stan Kaminski, Tim Moran, Louise Calvert, Mary Ann Connelly, Mark Davis, Tom Jaconetty,
ISBA State and Local Taxation Section Council Legislation Subcommittee phone conference of March 31, 2000 July 2000 1. Participating were; Joanne Elliott, Tim Moran, James Chipman, Thomas Battista, Louise Calvert, Mary Ann Connelley, Mark Davis, Tom Jaconetty, John Norris, Bill Seitz, Iris Sholder,.
ISBA State and Local Taxation Section Council minutes January 2000 1. New officers were introduced: Joanne Elliott, Chair; Stan Kaminski, Vice-Chair; and Tim Moran, Secretary.
ISBA State and Local Taxation Section Council minutes from meeting of April 7, 2000 July 2000 1. In attendance at the meeting in Springfield were: Joanne Elliot, Stan Kaminski, Tim Moran, Mark Davis, Jim Chipman, Mary Ann Connelley, Lisa Marino, Mary Nicolau, Dwight O'Keefe, John Norris, Bill Seitz, Iris Sholder, and Dwayne Staats. John Locallo was present via phone link.
ISBA State and Local Taxation Section Council minutes from meeting of February 25, 2000 June 2000 1. In attendance were: Joanne Elliot, Stan Kaminski, Tim Moran, Allen Landmeier, Louise Calvert, Jim Chipman, Mary Ann Connelley, Mark Davis, Anthony Farace (ISBA Board Liaison), Jim Geraghty, Tom Jaconetty, John Locallo, John Norris, Dan O'Neill, Bill Seitz, Rodney Slutzky and Judge Alexander White.
ISBA State and Local Taxation Section Council minutes from meeting of January 28, 2000 June 2000 1. In attendance were: Joanne Elliott, Stan Kaminski, Tim Moran, Bob Barr, Louise Calvert, Jim Chipman, Mark Davis, Anthony Farace (ISBA Board Liaison), Jim Geraghty, Tom Jaconetty, John Locallo, Lisa Marino, Tom McNulty, John Norris, Dan O'Neill, Bill Seitz, Iris Sholder, Rodney Slutzky, Keith Staats and Judge Alexander White.
ISBA State and Local Taxation Section Council Minutes from meeting of October 29,1999 March 2000 1.) Tim Moran moved to approve the minutes from the September 10, 1999 meeting in Chicago, IL which motion was seconded by Stan Kaminski and approved.
Minutes from meeting of ISBA State and Local Taxation Section Council December 10, 1999 May 2000 1.) Dwight O'Keefe moved to approve the minutes from the October 29, 1999 meeting in Koehler, WI which motion was seconded by April Mongtomery and approved.
Multidisciplinary practices—Just say no to “one-stop shopping” By John K. Norris January 2000 Until recently at the American Bar Association annual meeting held in Atlanta in August 1999, the ABA gleefully bounded towards fostering Multidisciplinary Practices, or MDP's as they are commonly referred to in jargon.
The new Chicago system: Quick or slow, the results are usually the same at administrative hearing By Julie-April Montgomery March 2000 You've just come back to your parked car to find a ticket for failure to display a Chicago vehicle sticker. Your choices--pay or protest.
Real Estate Transfer Tax Law: implementation of Public Act 91-555 By Karen Alice Kloppe April 2000 Public Act 91-555, which amends the Real Estate Transfer Tax Law, takes effect on January 1, 2000. (See 35 ILCS 200/31-1 through 31-70.) This act makes changes in the content of transfer declarations and authorizes the use of electronically produced transfer declarations approved by the department.
A review of the 19th annual conference of the National Conference of State Tax Judges By Alexander P. White January 2000 The 19th Annual State and Local Taxation Conference of the National Conference of State Tax Judges (NCSTJ) convened on September 23, 1999, at the Benson Hotel in Portland, Oregon.
State Tax Notes Submission Department Practitioners’ Meeting addresses host of sales and income tax issues By Garland Allen and Louise Calvert April 2000 The Illinois Department of Revenue Practitioners' Meeting, held Friday, November 5, in Chicago, disclosed a number of Department positions and concerns, as well as practitioner issues.
Statistical proof partial use in a real estate tax exemption case By Alexander P. White January 2000 On July 1, 1999, in the case of The Streeterville Corporation v. The Department of Revenue of The State of Illinois 1999 Ill.
Thoughts on the MDP By John Locallo and Thomas M. Battista May 2000 Multidisciplinary Practice ("MDP") is the most important issue affecting our profession. Indeed it may be the most significant issue facing the legal profession in decades.
What is fair market value? Some thoughts for the multi-state practitioner By Thomas A. Jaconetty June 2000 Most real property tax assessment systems are based upon a consideration of "fair market value," "market value," "true value," "fair cash value" or some such similar concept.