CLIENT FOLLOW-UP COMPANY et al., Appellants,
v.
THOMAS C. HYNES, County Assessor, et al., Appellees.
Supreme Court of Illinois.https://leagle.com/images/logo.png
Opinion filed March 14, 1979.
Rehearing denied May 30, 1979.
Attorney(s) appearing for the Case
Thomas E. Brannigan, of Flanagan, Bilton & Brannigan, of Chicago, for appellants Client Follow-Up Co. et al.
Robert S. Cushman, Minard E. Hulse, Jr., and Thomas J. McNulty, of Keck, Mahin & Cate, of Chicago, for appellant Technical Exhibits Corp.
Bernard Carey, State's Attorney, of Chicago (Mark V. Chester, Assistant State's Attorney, and Paul P. Biebel, Jr., Deputy State's Attorney, of counsel), for appellees Thomas C. Hynes, Stanley T. Kusper, and Edward J. Rosewell.
James P. Chapman and James D. Wascher, of Chapman & Royce, Ltd., of Chicago, for appellee Township High School District 205.
William R. Quinlan, Corporation Counsel, of Chicago (Daniel Pascale and Richard F. Friedman, Assistant Corporation Counsel, of counsel), for appellee City of Chicago.
William J. Scott, Attorney General, of Springfield (Paul J. Bargiel and Imelda R. Terrazino, Assistant Attorneys General, of Chicago, of counsel), for appellee Department of Local Government Affairs.
William J. Harte, Ltd., of Chicago (William J. Harte and Kevin M. Forde, of counsel), for appellee Allan Masters, P.C.
Supreme Court of Illinois.
Reversed and remanded.
MR. JUSTICE RYAN delivered the opinion of the court:
In this case we are confronted with the question of whether section 5(c) of article IX of the Illinois Constitution of 1970 prohibits the imposition of an ad valorem tax on personal property after January 1, 1979, and if so, is the further provision of section 5(c) concerning the enactment of a replacement tax operable. Section 5(c) provides:
"On or before January 1...
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