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HOSKINS v. ABBOTT

No. 48994.

69 Ill.2d 20 (1977)

370 N.E.2d 514

ROGER HOSKINS et al., Appellees, v. JERRY ABBOTT, County Supervisor of Assessments, Appellant.

Supreme Court of Illinois.

Opinion filed November 30, 1977.

Attorney(s) appearing for the Case

Donald Knuckey, State's Attorney, of Henry (Robert A. Barnes, Jr., Special Assistant State's Attorney, of Lacon, of counsel), for appellant.

Pace & McCuskey, of Lacon, for appellee.

Reversed and remanded.

MR. CHIEF JUSTICE WARD delivered the opinion of the court:

This appeal seeks to bring before us the question whether the supervisor of assessments in a county having fewer than 150,000 inhabitants has the power under section 46 of the Revenue Act of 1939, as amended in 1971 (Ill. Rev. Stat. 1975, ch. 120, par. 527), to increase the assessed value of real property above the figure at which it was assessed in the last preceding quadrennial...

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