2001 Articles

Size really does matter: a parody on the recent Illinois Supreme Court decisions on the Single Subject Rule By Iamin T. Roublenow February 2001 After weeks of failing to make heads or tails out of the recent Illinois Supreme Court decisions on the Single Subject Rule, this author, in a rare moment of enlightenment, was finally able to reconcile these decisions by concluding that "size really does matter."

State and Local Taxation Section Council minutes August 2001 Chairman Stan Kaminski convened the meeting at 12:30 PM.

State and Local Taxation Section Council minutes July 2001 Chairman Stan Kaminski convened the meeting at 12:35 PM.

Taxes affecting municipalities By Timothy P. Dwyer January 2001 Earlier this year local government officials were busy sharpening their pencils in an effort to tweak every source of income to fund everyday costs.

Taxpayers beware—using consultants may be hazardous to your appeal. By John K. Norris July 2001 Attorneys practicing real estate tax assessment appeals received another favorable opinion reinforcing the proposition that the representation of taxpayers before boards of review (also referred to as "Board" or "Boards" throughout this article) remains the domain of lawyers.

Welcome to the 2001-2002 State and Local Taxation Section Council July 2001 Let me begin by thanking you for taking the time to read this edition of Tax Trends and those published in the past, and for those new to the section and this newsletter, welcome.