Mercury Sightseeing Boats, Inc. v. County of Cook

Illinois Appellate Court
Civil Court
Corporate Tax
Citation
Case Number: 
2019 IL App (1st) 180439
Decision Date: 
Wednesday, May 22, 2019
District: 
1st Dist.
Division/County: 
Cook Co., 3rd Div,
Holding: 
Vacated and remanded.
Justice: 
ELLIS

Department of Revenue (DOR) auditor told Plaintiff's attorney that it had 20 days from date Plaintiff received notice of tax assessment, which auditor said was 10/1/14, to file tax protest. Actually, the deadline was 9/29/14, but Plaintiff filed its tax protest on 10/1/14. ALJ ruled that DOR had forfeited any timeliness objection and proceeded to the merits, ruling in Plaintiff's favor. Trial court reversed, finding that 20-day deadline was jurisdictional and could not be forfeited. The 20-day time limitation was "jurisdictional", as it was a limitation on the administrative body's authority to hear protests.  As Plaintiff did not file its tax protest within the 20-day ti me limit, the administrative body lacked authority to hear it.  DOR violated Plaintiff's procedural due process rights by affirmatively misleading Plaintiff as to the proper filing deadline. Thus, court's ruling is vacated, and case remanded to trial court for consideration of administrative decision on the merits. (FITZGERALD SMITH and HOWSE, concurring.)