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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 2010

Recent laws that impact state & local tax By William Seitz December 2010 A list of legislation passed by the 96th General Assembly.
A review of American Airlines v. Illinois Dept. of Revenue By William Seitz February 2010 On December 18, 2009, the First District issued its decision in American Airlines v. Illinois Department of Revenue (No. 08-2985).
Trust fund recovery penalties By David P. Dorner July 2010 If a business were to default on the payment of its trust fund taxes, the Department could seek recovery of such taxes, plus penalties and interest, in the form of a 100 percent penalty directly from the responsible officer or employee.
Why the “25/10 ordinance” should not impact tax load calculations in 2009 property tax appeal cases By Gary H. Smith March 2010 On September 17th, 2008, the Cook County Board adopted ordinance 08-O-51, which amended the levels of assessment for all properties in the county, commencing with the 2009 tax year.
Will the passage of health care insurance reform in combination with the Provena decision dramatically limit the availability of not-for-profit hospitals to claim the property tax charitable exemption in Illinois? By Stanley R. Kaminski and William Seitz November 2010 Unless something is done, with higher taxes and less revenues, many hospitals necessary to the health of Illinois will have a more difficult time surviving while providing the same quality of care that patients are used to in Illinois.