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MOLINE SCHOOL DIST. NO. 40 BOARD v. QUINN

No. 119704.

54 N.E.3d 825 (2016)

403 Ill. Dec. 684

2016 IL 119704

MOLINE SCHOOL DISTRICT NO. 40 BOARD OF EDUCATION, Appellee, v. Patrick QUINN, Governor, State of Illinois, et al. (Elliott Aviation, Inc., Appellant).

Supreme Court of Illinois.

June 16, 2016.

Attorney(s) appearing for the Case

Robert V.P. Waterman, Jr. , and Jason J. O'Rourke , of Lane & Waterman LLP, of Davenport, Iowa, for appellant.

Patrick J. Hanlon , of Hanlon & Vinson LLP, and Floyd D. Perkins and Seth A. Horvath , of Nixon Peabody LLP, all of Chicago, and Daniel Churchill and Mark D. Churchill , of Moline, for appellee.

OPINION

¶ 1 At issue on this appeal is the constitutionality of Public Act 97-1161 (eff. June 1, 2013), which amended the Property Tax Code (35 ILCS 200/1-1 et seq. (West 2014)) to create an exemption from property taxes on leasehold interests and improvements...

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