Illinois Appellate Court
Civil Court
Property Tax Code
Plaintiff filed 2 suits challenging administrative determination that Plaintiff improperly took homestead exemptions on 10 of the 11 different properties he owned in Cook County; only 1 properly was his principal residence. Section 9-275(f) is clearly intended to apply to tax years which had occurred before effective date of the law. Section 9-275 does not impose any tax, but only creates a new collection mechanism as to taxes due to the county which Plaintiff illegally withheld in prior years, and they were properly due and owed to county. (CUNNINGHAM and ROCHFORD, concurring.)