Aasen v. Rickert

Illinois Appellate Court
Civil Court
Property Tax
Citation
Case Number: 
2018 IL App (2d) 170036
Decision Date: 
Monday, February 5, 2018
District: 
2d Dist.
Division/County: 
Kane Co.
Holding: 
Affirmed.
Justice: 
McLAREN

Court properly dismissed tax objection complaint of Plaintiff and 665 other tax objectors, who argued that Kane County clerk lacked authority to use Illinois Department of Revenue's (DOR) amended apportionments for tax year 2012 to collect taxes in tax year 2014. Once DOR certified amended apportionments, Kane County Clerk had a duty to extend taxes to determine the amount to be raised. DOR may certify an appoirtionment in any subsequent year (meaning the year after the DOR certifies the apportionment), requiring ministerial application by clerk of a tax rate consistent with that apportionment. (ZENOFF and JORGENSEN, concurring.)