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ADVANCED SYSTEMS, INC. v. JOHNSON

No. 65586.

126 Ill.2d 484 (1989)

535 N.E.2d 797

ADVANCED SYSTEMS, INC., et al., Appellants, v. J. THOMAS JOHNSON, Director of Revenue, et al., Appellees.

Supreme Court of Illinois.

Rehearing denied April 3, 1989.

Attorney(s) appearing for the Case

Lee J. Schwartz, of Sidley & Austin, Martin S. Katz, of Fisk & Kart, Ltd., and William F. Dart, all of Chicago, and William A. Price, of Wheaton, for appellants.

Neil F. Hartigan, Attorney General, of Springfield (Shawn W. Denney, Solicitor General, and Michael J. Wynne, Assistant Attorney General, of Chicago, of counsel), for appellees.

Judgment affirmed.

JUSTICE WARD delivered the opinion of the court:

The plaintiffs, Advanced Systems, Inc., and other property taxpayers, appeared at a public hearing conducted by the Department of Revenue (Department) on the 1985 estimated multiplier for Cook County to object that the multiplier was too high. A hearing officer overruled their objections and the Director of the Department certified a multiplier of 1.8085 for 1985. The circuit court, on administrative...

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