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AIREY v. DEPARTMENT OF REVENUE

No. 63806.

116 Ill.2d 528 (1987)

508 N.E.2d 1058

RICHARD L. AIREY et al., Appellants, v. THE DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Illinois.

Opinion filed May 22, 1987.

Attorney(s) appearing for the Case

Thomas J. McNulty, Randye A. Kogan, and Dennis M. Wilson, of Keck, Mahin & Cate, of Chicago, for appellant Richard L. Airey et al.

Fisk & Kart, Ltd., William F. Dart, Ltd., and J. Robert Barr, Lee J. Schwartz, Shari S. Diamond and Kathleen L. Roach, of Sidley & Austin, all of Chicago, and William A. Price, of Wheaton, for appellant Advanced Systems, Inc., et al.

Neil F. Hartigan, Attorney General, of Springfield (Roma J. Stewart, Solicitor General, and Patricia Rosen and Michael J. Wynne, Assistant Attorneys General, of Chicago, of counsel), for appellee.

Judgment affirmed.

JUSTICE SIMON delivered the opinion of the court:

Our State Constitution requires that taxes on real property be levied uniformly by valuation. (Ill. Const. 1970, art. IX, sec. 4(a).) Although more dramatically illustrated in other ways, this is an imperfect world; hence, assessment levels vary. Recognizing this prosaic reality, the legislature has charged the Department of Revenue with equalizing assessments on a county-by-county basis...

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