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CITY OF CHICAGO v. ELM STATE PROPERTY LLC

Nos. 1-15-2552 and 1-15-2553, Consolidated.

69 N.E.3d 390 (2016)

2016 IL App (1st) 152552

The CITY OF CHICAGO, a Municipal Corporation, Through Its Department of Finance, Plaintiff-Appellee, v. ELM STATE PROPERTY LLC, and The City of Chicago Department of Administrative Hearings, Defendants-Appellants. The City of Chicago, a Municipal Corporation, Through Its Department of Finance, Plaintiff-Appellee, v. Halsted West, LLC, and The City of Chicago Department of Administrative Hearings, Defendants-Appellants.

Appellate Court of Illinois, First District, Fourth Division.

December 22, 2016.

Attorney(s) appearing for the Case

Kimberly A. Jansen and Joshua G. Vincent , of Hinshaw & Culbertson LLP, of Chicago, for appellants.

Stephen R. Patton , Corporation Counsel, of Chicago ( Benna Ruth Solomon , Myriam Zreczny Kasper , and Stephen G. Collins , Assistant Corporation Counsel, of counsel), for appellee.

OPINION

¶ 1 The city of Chicago has imposed a tax "upon the privilege of transferring title to, or beneficial interest in, real property located in the city," known as the City of Chicago Real Property Transfer Tax Ordinance...

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