Metropolitan Life Insurance Company v. Hamer

Illinois Supreme Court
Civil Court
Case Number: 
2013 IL 114234
Decision Date: 
June 20, 2013
1st Dist.
Cook Co.
Appellate court reversed; circuit court reversed.
Taxpayers filed complaint in 2008 for injunction and declaratory judgment, challenging 200% interest assessment on "all taxes due" which are eligible for amnesty under 2003 Amnesty Act, if not paid within 1 1/2-month amnesty period in 2003. Plain and ordinary meaning of phrase "all taxes due" in Act refers to taxes due based on properly reportable income at the time taxpayer's tax return is required to be filed. Imposition of 200% interest does not violate substantive due process. (FREEMAN, THOMAS, and THEIS, concurring; BURKE and KARMEIER, dissenting.)