23 Illinois opinions name it 2 courts 1966–2021 1 in the last five years
The cases below were cited by Illinois courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Martini v. Netschgreen2 sentences2016Martini v. Netsch, 272 Ill. 2016Martini v. Netsch, 272 Ill. | 3 | 3 |
Lyons v. Ryangreen2 sentences2016Id.; Lyons v. Ryan, 201 Ill. 2d 529, 534-35 (2002). ¶ 25 The nature of Veazey’s declaratory judgment claim falls squarely within those cases that have recognized a taxpayer challenge to the wrongful depletion of public funds. 2016Id.; Lyons v. Ryan, 201 Ill. 2d 529, 534-35 (2002). ¶ 25 The nature of Veazey’s declaratory judgment claim falls squarely within those cases that have recognized a taxpayer challenge to the wrongful depletion of public funds. | 3 | 3 |
In Re Application of County Treasurergreen2 sentences1997A taxpayer may challenge an assessment on the basis of either actual or * * * constructive fraud. [citation] A presumption exists that a tax is just and that the officers levying it have honestly discharged their duties [citation]; the burden is on the taxpayer to establish, by clear and convincing evidence, that the taxing authorities have not exercised their honest judgment and that the assessment is constructively fraudulent." In re Application of County Treasurer, 131 Ill.2d 541, 550-51 , 137 Ill. *445 Dec. 561, 546 N.E.2d 506 (1989) (hereafter Ford Motor Company ). 1997A taxpayer may challenge an assessment on the basis of either actual or *** constructive fraud. [Citation.] A presumption exists that a tax is just and that the officers levying it have honestly discharged their duties [citation]; the burden is on the taxpayer to establish, by clear and convincing evidence, that the taxing authorities have not exercised their honest judgment and that the assessment is constructively fraudulent.” In re Application of the County Treasurer, 131 Ill. 2d 541, 550-51 (1989) (hereafter Ford Motor Co.). | 2 | 3 |
Fredman Bros. Furniture Co. v. Department of Revenuegreen2 sentences2018Fredman Brothers Furniture Co., 109 Ill. 2d at 212-13, 215. 16 ¶ 39 We find that the Pension Fund lacked jurisdiction to make the change to Ray’s pension benefit. 2018Fredman Brothers Furniture Co., 109 Ill. 2d at 212-13, 215. 16 ¶ 39 We find that the Pension Fund lacked jurisdiction to make the change to Ray’s pension benefit. | 2 | 2 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Illinois. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
United States v. Brockamp
green
2 sentences2004At the least it tells us that Congress would likely have wanted to decide explicitly whether, or just where and when, to expand the statute’s limitations periods, rather than delegate to the courts a generalized power to do so wherever a court concludes that equity so requires.’ ” Sundance Homes, 195 Ill. 2d at 272 , 746 N.E.2d at 263-64 , quoting Brockamp, 519 U.S. at 352-53 , 136 L. 2004At the least it tells us that Congress would likely have wanted to decide explicitly whether, or just where and when, to expand the statute’s limitations periods, rather than delegate to the courts a generalized power to do so wherever a court concludes that equity so requires.’ ” Sundance Homes, 195 Ill. 2d at 272 , 746 N.E.2d at 263-64 , quoting Brockamp, 519 U.S. at 352-53 , 136 L. | 3 | 2001–2004 |
Malec v. City of Belleville
green
2 sentences2011Malec, 384 Ill. 2011Malec, 384 Ill. | 2 | 2011–2011 |
Springfield Rare Coin Galleries, Inc. v. Johnson
green
2 sentences2010Springfield Rare Coin Galleries, Inc., 115 Ill. 2d at 231 , 503 N.E.2d at 304 . 2010Springfield Rare Coin Galleries, Inc., 115 Ill. 2d at 231 , 503 N.E.2d at 304 . | 2 | 2010–2010 |
Libby, McNeill & Libby v. Stratton
green
2 sentences2007Libby, 359 Ill. at 399 . 2007Libby, 359 Ill. at 399 . | 2 | 2007–2007 |
Sundance Homes, Inc. v. County of Du Page
green
2 sentences2004At the least it tells us that Congress would likely have wanted to decide explicitly whether, or just where and when, to expand the statute’s limitations periods, rather than delegate to the courts a generalized power to do so wherever a court concludes that equity so requires.’ ” Sundance Homes, 195 Ill. 2d at 272 , 746 N.E.2d at 263-64 , quoting Brockamp, 519 U.S. at 352-53 , 136 L. 2004At the least it tells us that Congress would likely have wanted to decide explicitly whether, or just where and when, to expand the statute’s limitations periods, rather than delegate to the courts a generalized power to do so wherever a court concludes that equity so requires.’ ” Sundance Homes, 195 Ill. 2d at 272 , 746 N.E.2d at 263-64 , quoting Brockamp, 519 U.S. at 352-53 , 136 L. | 2 | 2004–2004 |
Illinois Association of Realtors v. Stermer
green
1 sentence2021Illinois Ass’n of Realtors v. Stermer, 2014 IL App (4th) 130079, ¶ 29 . | 1 | 2021–2021 |
In Re Application of Rosewell
green
1 sentence1989(In re Application of Rosewell (1985), 106 Ill. 2d 311, 318 .) A presumption exists that a tax is just and that the officers levying it have honestly discharged their duties (People ex rel. | 1 | 1989–1989 |
Metropolitan Sanitary District of Greater Chicago Ex Rel. O'Keeffe v. Ingram Corp.
green
2 sentences1988O’Keeffe v. Ingram Corp. (1981), 85 Ill. 2d 458 , 426 N.E.2d 860 ), to permit derivative appellate standing to a taxpayer to challenge an award of attorney fees assessed against a governmental body, in a narrow ruling to protect the public interest. 1988O’Keeffe v. Ingram Corp. (1981), 85 Ill. 2d 458 , 426 N.E.2d 860 ), to permit derivative appellate standing to a taxpayer to challenge an award of attorney fees assessed against a governmental body, in a narrow ruling to protect the public interest. | 1 | 1988–1988 |
Andrews v. Foxworthy
green
2 sentences1980In that case the court ruled that since publication had not been timely, “the tax resulting from the increase in assessment is invalid.” ( 71 Ill. 2d 13, 23 , 373 N.E.2d 1332, 1336 .) Andrews v. Foxworthy arose out of a taxpayer challenge where the taxes at issue were initially paid under protest pursuant to the statutorily prescribed remedy. 1980In that case the court ruled that since publication had not been timely, “the tax resulting from the increase in assessment is invalid.” ( 71 Ill. 2d 13, 23 , 373 N.E.2d 1332, 1336 .) Andrews v. Foxworthy arose out of a taxpayer challenge where the taxes at issue were initially paid under protest pursuant to the statutorily prescribed remedy. | 1 | 1980–1980 |
Bowman v. County of Lake
green
2 sentences1966The equitable doctrine of laches is applicable to taxpayers' actions, ( Bowman v. County of Lake, (1963) 29 Ill.2d 268, 280 , and if a taxpayer has stood by without asserting his rights until the grantee has proceeded by partial or complete use under the grant, the defense of laches would be applicable against the taxpayer and the defense of estoppel against the public authorities, including the State. 1966The equitable doctrine of laches is applicable to taxpayers’ actions, (Bowman v. County of Lake, (1963) 29 Ill.2d 268, 280 , and if a taxpayer has stood by without asserting his rights until the grantee has proceeded by partial or complete use under the grant, the defense of laches would be applicable against the taxpayer and the defense of estoppel against the public authorities, including the State. | 1 | 1966–1966 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.