People ex rel. Thomas v. Nixon, 21966.
Citation | 353 Ill. 556,187 N.E. 650 |
Decision Date | 21 October 1933 |
Docket Number | No. 21966.,21966. |
Parties | PEOPLE ex rel. THOMAS, v. NIXON et al. |
Court | Supreme Court of Illinois |
OPINION TEXT STARTS HERE
Original petition by the People, on the relation of Kilner Fox Thomas, for a writ of mandamus to be addressed to George F. Nixon and another, commanding respondents, as members of Board of Appeals of Cook County, to convene as such Board and to vacate and expunge an order entered by such Board that assessment on certain classes of buildings in Cook County be reduced.
Writ awarded.
Scott MacLeish & Falk, of Chicago (Lester L. Falk and Leland K. Neeves, both of Chicago, of counsel), for petitioner.
Schuyler, Weinfeld & Hennessy and Wolf & Love, all of Chicago (George W. Lennon, Homer F. Carey, and Stephen Love, all of Chicago, of counsel), for respondents.
Otto Kerner, Atty. Gen. (Montgomery S. Winning, of Springfield, of counsel), amicus curiae.
There has been filed in this court, upon leave granted, a petition in the name of the people, on the relation of Kilner Fox Thomas, a resident and taxpayer of Cook county, for a writ of mandamus commanding George F. Nixon and Fred W. Brummel, as members of the board of appeals of Cook county, to convene as such board and to vacate and expunge an order entered by that board on March 22, 1933, ordering a reduction of the assessment on certain classes of buildings in Cook county. The relator and respondents have entered into a stipulation that the sole question to be determined is whether or not the board of appeals had jurisdiction and power to enter the order which relator seeks to have vacated. The cause is submitted on the petition and stipulation.
On March 22, 1933, Thomas Harvatt filed with the board of appeals of Cook county a verified complaint alleging that he is the owner of a certain described lot in Chicago which is improved with a five-room brick bungalow; that the assessment on his bungalow for the year 1931 was excessive: that there was a lack of uniformity in the assessment for the year 1931 on income-producing and commercial property on the one hand, and on cottages, homes, bungalows, and two-flat and three-flat buildings on the other hand; that the base price used by the assessor in making the assessment on the latter class of property was excessive, and all of such property was assessed too high; and that a revision of the entire assessment of all real estate in Cook county was necessary. The complaint purported to be filed under the provisions of section 34 of the Revenue Act of 1898 as amended, and the prayer was ‘for a revision of the entire assessment, or a part thereof, of the 1931 real estate assessment.’ Without giving notice to the assessor and without a hearing on the complaint, the board of appeals on March 22, 1933, entered the order complained of, by which it directed the assessor of Cook county to revise the assessment on all cottages, bungalows, residences, homes, and two-flat and three-flat buildings by reducing the base price on which all assessments of such property was made by 15 per cent. The relator contends that the board of appeals was without jurisdiction or power to enter the order of March 22, 1933, and that that order is therefore void. On the other hand, the respondents contend that, by section 34 of the Revenue Act of 1898 as amended, the board of appeals was invested with jurisdiction and power to make the order.
The question presented in this case requires a consideration of the provisions of the Revenue Act of 1898 as amended by an act of the General Assembly approved and in force February 13, 1932. Laws of 1931-32. Special Sess. p. 65. By this amendatory law the board of assessors of Cook countywas abolished, and the powers theretofore exercised by such board were vested in the county assessor. Likewise the board of review of Cook county was abolished, and the board of appeals became the successor of the board of review, but all of the powers theretofore conferred upon the board of review were not vested in the board of appeals. Section 34 as amended by the amendatory act reads as follows:
The powers and duties of the board of appeals of Cook county are set forth in section 35a, which was added to the Revenue Act by the amendatory act. That section reads as follows:
‘(a) On complaint that any property is over assessed or under assessed, or is exempt, review and order such assessment corrected;
‘(b) Order the county assessor to correct any mistake or error (other than mistakes or errors of judgment as to the valuation of any real or personal property) in the manner provided in section 35c of this Act; and
‘(c) Direct the county assessor to assess all property subject to assessment which he has not assessed, for any reason and enter the same upon the assessment books and to list and assess all property, real or personal, that has been omitted in the assessment of any year, or number of years, or if the tax thereon, for which such property was liable from any cause, has not been paid or if any such property, by reason of defective description or assessment thereof, fails to pay taxes for any year or years, in either case the same, when discovered by the board shall be listed and assessed by the county assessor and the board may order the county assessor to make such alterations in the description of real or personal property as it deems necessary.’
The method of procedure and the manner in which the board of appeals shall exercise the power conferred upon it by paragraph (a) of section 35a are set forth in section 35b, which was also added by the amendatory act. Section 35b reads as follows:
...
To continue reading
Request your trial