Ally Financial, Inc. v. Chicago Department of Administrative Hearings

Plaintiff appealed from an order of the circuit court affirming the final decision of an administrative law judge of the Chicago Department of Administrative Hearings that affirmed the Chicago Department of Finance’s assessment of taxes, interest, and penalties against the plaintiff for failure to remit Chicago’s lease transaction tax payments and titled property use tax payments. The appellate court reversed the portion of the order finding that plaintiff was liable for prorated lease taxes due on leased vehicles, affirmed the remainder of the order, and remanded to the department for re-calculation of the lease taxes, interest, and penalties owed by the plaintiff. (ROCHFORD and OCASIO, concurring)