Plaintiff appealed from the dismissal with prejudice of its amended complaint against various governmental units, property tax officials, and taxing districts which raised claims for declaratory relief and due process violations or, in the alternative, a tax objection claim. Plaintiff argued on appeal that the circuit court erred in dismissing the amended complaint because plaintiff exhausted its available administrative remedies or, alternatively, was excused from doing so due to a constitutionally deficient notice of re-assessment. Plaintiff also argued that it stated a claim for violation of due process rights and pleaded a violable theory of constructive trust against the taxing district defendants. The appellate court affirmed in part and reversed in part, finding that the circuit court properly dismissed plaintiff’s claims with regard to one parcel of land for failure to exhaust administrative remedies but erred in dismissing claims based on a second parcel of land because a failure to provide notice of re-assessment excused plaintiff’s failure to exhaust its remedies with regard to that parcel. (DAVENPORT, concurring and McDADE, concurring in part and dissenting in part)
Illinois Appellate Court
Civil Court
Property Tax Code