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HOFFMAN v. LEHNHAUSEN

No. 43858.

48 Ill.2d 323 (1971)

269 N.E.2d 465

MARVIN HOFFMAN et al., Appellees, v. ROBERT J. LEHNHAUSEN, Director of the Department of Local Government Affairs, et al., Appellants — HARRY ROBERTS et al., Appellees, v. PATRICK J. CULLERTON et al., Appellants.

Supreme Court of Illinois.

Rehearing denied May 26, 1971.

Attorney(s) appearing for the Case

WILLIAM J. SCOTT, Attorney General, of Chicago, (FRANCIS T. CROWE and SAMUEL E. HIRSCH, Assistant Attorneys General, of counsel,) for appellants Robert J. Lenhausen et al.

EDWARD V. HANRAHAN, State's Attorney, of Chicago, (DANIEL P. COMAN, Chief of the Civil Division, and JOHN J. HENELY (Senior Law Student), of counsel,) for appellants P.J. CULLERTON et al.

ROSS, REINSTEIN & BLOCK, and LOWELL J. MYERS, both of Chicago, (PHILIP T. REINSTEIN, of counsel,) for appellees.

MICHAEL H. BRODKIN, RAYMOND I. SUEKOFF, MILTON K. JOSEPH, and CHARLES LIEBMAN, all of Chicago, for intervenor-appellant.

Judgment affirmed.

Mr. JUSTICE SCHAEFER delivered the opinion of the court:

The primary issue on this direct appeal from the circuit court of Cook County is the validity, under the constitution of 1870, of a section of the Revenue Act which, as amended, created the following exemption from taxation:

"A homestead exemption limited to a $1,500 maximum reduction from the value, as equalized or assessed by the...

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