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A.F. MOORE & ASSOCIATES, INC. v. PAPPAS

Nos. 19-1971 & 19-1979.

948 F.3d 889 (2020)

A.F. MOORE & ASSOCIATES, INC., et al., Plaintiffs-Appellants, v. Maria PAPPAS, Cook County Treasurer, et al., Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided January 29, 2020.

Attorney(s) appearing for the Case

Mark R. Davis , Attorney, O'KEEFE LYONS & HYNES LLC, Chicago, IL, for Plaintiffs-Appellants A.F. MOORE & ASSOCIATES, INC., J. EMIL ANDERSON & SON, INC., PRIME GROUP REALTY TRUST, AMERICAN ACADEMY OF ORTHPAEDIC SURGEONS, ERLING EIDE.

Richard L. Fenton , DENTONS US LLP, Chicago, IL, Plaintiffs-Appellants FOX VALLEY/RIVER OAKS PART-NERSHIP, SIMON PROPERTY GROUP.

Paul A. Castiglione , Attorney, OFFICE OF THE COOK COUNTY STATE'S ATTORNEY, Federal Litigation Division, Chicago, IL, for Defendants-Appellees MARIA PAPPAS, COOK COUNTY, ILLINOIS.

Katherine G. Schnake , Gretchen Harris Sperry , Louis Joseph Manetti, Jr. , Attorneys, HINSHAW & CULBERTSON LLP, Chicago, IL, for Defendant-Appellee FRITZ KAEGI.

Before Flaum, Hamilton, and Barrett, Circuit Judges.

The Equal Protection Clause entitles owners of similarly situated property to roughly equal tax treatment. Allegheny Pittsburgh Coal Co. v. Cty. Comm'n, 488 U.S. 336, 345-46, 109 S.Ct. 633, 102 L.Ed.2d 688 (1989). A group of taxpayers asserts that the tax assessor for Cook

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