CENTRAL ILLINOIS LIGHT CO. v. JOHNSON

No. 53566.

84 Ill.2d 275 (1981)

418 N.E.2d 696

CENTRAL ILLINOIS LIGHT COMPANY, Petitioner, v. J. THOMAS JOHNSON, Director of Revenue, et al., Respondents.

Supreme Court of Illinois.

Opinion filed March 18, 1981.


Attorney(s) appearing for the Case

Terry F. Moritz, Vicki A. Thompson, and Richard A. Angell, of Rudnick & Wolfe, of Chicago, and Thomas M. Atherton, of Frings, Bagley, Atherton & Clark, of Pekin, for petitioner.

Tyrone C. Fahner, Attorney General, of Springfield (Michael Paschon and John Brunsman, Assistant Attorneys General, of counsel), for respondent J. Thomas Johnson.

Thomas J. Homer, State's Attorney, of Lewiston (James Lloyd, Special Assistant State's Attorney, of Canton, of counsel), for respondents Vernon Thompson et al.

James L. Donnelly, Jr., and Wayland B. Cedarquist (Boodell, Sears, Sugrue, Giambalvo & Crowley, of Chicago, of counsel), for amicus curiae Illinois Manufacturer's Association.

Laurence D. Lasky, Paul F. Hanzlik, William P. Suriano, and John W. Treece, of Isham, Lincoln & Beale, of Chicago, for amicus curiae Commonwealth Edison Company.

Brent S. Bohlen, of Springfield, for amicus curiae Taxpayers' Federation of Illinois.

Froehling, Taylor & Weber, of Canton, for amicus curiae Canton Union School District No. 66.

Frederic S. Lane, Ralph E. Loomis, and Thomas W. Dressler, of Sonnenschein, Carlin, Nath & Rosenthal, of Chicago; Charles R. Zalar, State's Attorney, of Morris; and Eugene W. Hayes, of Dunn & Hayes, of Morris, for amici curiae Certain Zion Township (Lake County) and Grundy County Taxing Bodies and Assessing Officials.


Injunction entered.

MR. JUSTICE WARD delivered the opinion of the court:

In February of 1980, the Department of Revenue and the supervisor of assessments of Fulton County reclassified as real property certain machinery and equipment of the Central Illinois Light Company (CILCO) that had been previously assessed for purposes of taxation as personalty by both of the governmental bodies.

In response, CILCO filed...

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