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PROVISO TWP. HIGH SCHOOL DIST. v. HYNES

No. 53556.

84 Ill.2d 229 (1980)

417 N.E.2d 1290

PROVISO TOWNSHIP HIGH SCHOOL DISTRICT NO. 209 et al., Appellees and Cross-Appellants, v. THOMAS C. HYNES, Assessor, et al., Appellants and Cross-Appellees.

Supreme Court of Illinois.

Opinion filed November 13, 1980.

Attorney(s) appearing for the Case

Bernard Carey, State's Attorney, of Chicago (Paul P. Biebel, Jr., Deputy State's Attorney, and Mark V. Chester and Ronald P. Stake, Assistant State's Attorneys, of counsel), for appellants.

Stewart H. Diamond and John B. Murphy, of Ancel, Glink, Diamond & Murphy, P.C. and John H. Hilbert, all of Chicago, for appellees.

Affirmed as modified; cause remanded.

MR. JUSTICE WARD delivered the opinion of the court:

The subject of this appeal is the validity under article IX, section 6, of the Illinois Constitution of two recently enacted provisions of the Revenue Act of 1939 which grant exemptions from real estate taxes: section 19.23-1a, as amended and effective January 31, 1980 (Pub. Act 81-1223), referred to hereafter as the "annual homestead exemption," and section 19.23-4...

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