Narrative Opinion Summary
In this case, Valley View and Will County Collector Kent Bosworth filed a declaratory judgment complaint against the Department of Revenue, questioning the constitutionality of section 21a. 3 of the Revenue Act of 1939. This section deals with the assessment of pollution control facilities for property taxation, impacting entities such as Citizens Utilities Company and Commonwealth Edison in Will County. Commonwealth Edison joined the action as an appellee alongside the Department of Revenue. The appellants contended that the statute breached the uniformity and classification requirements of the Illinois Constitution, effectively creating an unconstitutional tax exemption. However, the court, referencing the precedent set in People ex rel. Bosworth v. Lowen, affirmed the statute's constitutionality, emphasizing the appellants' failure to exhaust administrative remedies. The circuit court of Will County's dismissal of the complaint was upheld, with concurrence from Justices Stouder and Heiple. The decision underscores the necessity for appellants to pursue all administrative avenues prior to seeking judicial review of statutory constitutionality as it pertains to public utilities.
Legal Issues Addressed
Constitutionality of Taxation Statutessubscribe to see similar legal issues
Application: The court examined the constitutional arguments against section 21a. 3 of the Revenue Act of 1939, which relates to the assessment of pollution control facilities for property taxation.
Reasoning: The appellants argued that section 21a. 3 violates the uniformity and classification provisions of article IX, section 4 of the Illinois Constitution of 1970, and creates an unconstitutional tax exemption.
Exhaustion of Administrative Remediessubscribe to see similar legal issues
Application: The court held that before challenging the constitutionality of section 21a. 3 as it applies to public utilities, appellants are required to exhaust available administrative remedies.
Reasoning: The court also ruled that the appellants must exhaust their administrative remedies before contesting the constitutionality of section 21a. 3 as it applies to public utilities.
Precedential Authoritysubscribe to see similar legal issues
Application: The court relied on prior case law to affirm the constitutionality of section 21a. 3, referencing People ex rel. Bosworth v. Lowen as a controlling authority.
Reasoning: However, these constitutional concerns were previously addressed in People ex rel. Bosworth v. Lowen, where the court determined that section 21a. 3 is not constitutionally defective.