Moline School District v. Quinn

Illinois Supreme Court
Civil Court
Property Tax
Citation
Case Number: 
2016 IL 119704
Decision Date: 
Thursday, June 16, 2016
District: 
3d Dist.
Division/County: 
Rock Island Co.
Holding: 
Appellate court affirmed.
Justice: 
KARMEIER

Public Act 97-1161, effective in 2013, amended Property Tax Code to create exemption from property taxes on leasehold interests and improvements on real estate owned by Metropolitan Airport Authority of Rock Island County and used by a fixed base operator (FBO) to provide aeronautical services to the public. That law was specifically designed to provide a financial incentive for one FBO on that airport's premises to expand its operations there. That law is an arbitrary legislative classification not founded on any substantial difference of situation or condition, as there is no justification for distinguishing FBOs operating at that airport from other FBOs at other Illinois airports. Thus, the law violates the special legislation clause of the Illinois Constitution. (GARMAN, FREEMAN, THOMAS, KILBRIDE, and BURKE, concurring.)