Court Opinion

ID: 9706905
Source: CourtListenerOpinion
Date Created: 2023-08-26 01:55:01.256389+00
Date Added: 2024-06-11T18:22:25.873278
License: Public Domain

JUSTICE WOLFSON, dissenting: I respectfully dissent because I believe the circuit court did not have jurisdiction to decide this case. The plaintiff should have pursued the “complete remedy” provided for in section 23 — 15(b) of the Property Tax Code (35 ILCS 200/23 — 15(b) (West 2006)). I agree with the majority that the “done without authority” doctrine survives statutory amendment. See Communications & Cable of Chicago, Inc. v. Department of Revenue, 275 Ill. App. 3d 680 (1995). I part company with the majority because of its conclusion that the assessor acted without authority to assess the tax. The assessor made a mistake. It was a whopper of a mistake. He determined the permit was a lease, not a license. As the majority carefully establishes, it was a license. But the assessor had the lawful authority to impose a tax on a lease. The majority holds its jurisdictional finding would be different had the plaintiff challenged the assessment as incorrect or illegal. “Incorrect” fits what happened here. County of Knox v. Highlands, L.L.C., 188 Ill. 2d 546 (1999), does not support the majority conclusion because the assessor’s power and authority are not really issues in this case. By finding the circuit court had jurisdiction in this case the majority opens most incorrect classifications by the assessor to trial court review without adhering to statutory procedure. That effectively reads the “complete remedy” provision out of section 23 — 15(b)(1). I understand my view of this case would leave the plaintiff without a remedy to correct the mistaken assessment. At the same time, the plaintiff chose which course of challenge to pursue. It ignored the statute. We should not do the same.