Lake Shore Auto Parts Co. v. Korzen
| Decision Date | 25 April 1973 |
| Docket Number | Nos. 44199,44432,s. 44199 |
| Citation | 54 Ill.2d 237,296 N.E.2d 342 |
| Parties | LAKE SHORE AUTO PARTS CO. et al., Appellees, v. Bernard J. KORZEN, County Treasurer and ex officio County Collector of Cook County, et al., Appellants. Clemens K. SHAPIRO et al., Appellants, v. Edward J. BARRETT, County Clerk of Cook County, et al., Appellees. |
| Court | Illinois Supreme Court |
In July of 1971 this court rendered its opinion in these causes, holding that article IX-A which had been added to the Illinois Constitution of 1870 by amendment was invalid because it violated the equal protection clause of the fourteenth amendment to the constitution of the United States. Certiorari was granted by the Supreme Court of the United States, and the decision of this court was reversed and the causes remanded to this court for further proceedings not inconsistent with the opinion of the Supreme Court of the United States, 1103, U.S. 409, 93 S.Ct. 1001, 35 L.Ed.2d 351.
Thereafter, some of the parties to these causes requested immediate issuance of the mandate of this court to the circuit court of Cook County in order that proceedings might there be taken by way of interpretation of the opinions of this court and the Supreme Court of the United States, with a view toward further appeals from the interpretation of the circuit court.
Because the public interest requires that any questions that may exist concerning the interpretation of the opinions of this court and the Supreme Court of the United States be promptly determined, the parties were directed to submit memoranda to this court stating their views.
The court has considered the memoranda that have been filed on behalf of the parties and other interested persons. In its opinion this court stated: 'We conclude that the meaning of article IX-A is that Ad valorem taxation of personal property owned by a natural person or by two or more natural persons as joint tenants or tenants in common is prohibited.' (49 Ill.2d at 148, 273 N.E.2d at 597.) This is the interpretation upon which the opinion of the Supreme Court of the United States was based.
The personal property thus left subject to taxation under article IX-A includes the following categories of ownership: partnerships, limited partnerships, joint ventures, professional associations, and professional service corporations. Trustees and other fiduciaries whether corporate or not, do not own property as natural persons, and they were not exempted from taxation by article IX-A. Bank stock, like the shares of any other corporation, is exempt only when owned by a natural person or by two or more natural persons as joint tenants or tenants in common.
The causes are remanded to the circuit court of Cook County for further proceedings in accordance with this opinion.
Causes remanded.
I dissent from the portion of the opinion which decides that 'Trustees and other fiduciaries, whether corporate or not, do not own property as natural persons, and they were not exempted from taxation by article IX-A.' As the result of this holding, personal...
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People v. Lewis
...Ill.Dec. 94, 365 N.E.2d 332; Hanley v. Kusper (1975), 61 Ill.2d 452, 463, 337 N.E.2d 1, overruling in part Lake Shore Auto Parts Co. v. Korzen (1973), 54 Ill.2d 237, 296 N.E.2d 342; People v. Gregory (1974), 59 Ill.2d 111, 319 N.E.2d 483, overruling People ex rel. Ledford v. Brantley (1970)......
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Continental Illinois Nat. Bank and Trust Co. of Chicago v. Zagel
...tax, as identified by this court in Hanley v. Kusper (1975), 61 Ill.2d 452, 463, 337 N.E.2d 1, and Lake Shore Auto Parts Co. v. Korzen (1973), 54 Ill.2d 237, 239, 296 N.E.2d 342, cert. denied (1973), 414 U.S. 1039, 94 S.Ct. 539, 38 L.Ed.2d 329, we conclude that the class-imposition restrict......
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Board of Educ. of City of Chicago v. A, C and S, Inc.
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Town of Godfrey v. City of Alton
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