Eco Brite Linens, LLC v. City of Chicago

Illinois Appellate Court
Civil Court
Administrative Procedure
Citation
Case Number: 
2023 IL App (1st) 210665
Decision Date: 
Monday, January 30, 2023
District: 
1st Dist.
Division/County: 
1st Div./Cook Co.
Holding: 
Affirmed.
Justice: 
PUCINSKI

Plaintiff appealed from trial court order finding that it had failed to exhaust its administrative remedies before filing a declaratory judgment lawsuit seeking a finding that it was not liable for unpaid taxes, interest, and penalties under the City of Chicago’s Property Lease Transactions Tax Ordinance. The appellate court affirmed, finding that because plaintiff’s lawsuit was not a facial constitutional challenge it was required to first exhaust its administrative remedies before seeking judicial relief. (HYMAN and COGHLAN, concurring)