{ "id": 4275494, "name": "THE CHICAGOLAND CHAMBER OF COMMERCE et al., Plaintiffs-Appellants, v. MARIA PAPPAS, Treasurer and Collector of Cook County, et al., Defendants-Appellees", "name_abbreviation": "Chicagoland Chamber of Commerce v. Pappas", "decision_date": "2007-12-14", "docket_number": "No. 1\u201405\u20141488", "first_page": "334", "last_page": "373", "citations": [ { "type": "official", "cite": "378 Ill. App. 3d 334" } ], "court": { "name_abbreviation": "Ill. App. Ct.", "id": 8837, "name": "Illinois Appellate Court" }, "jurisdiction": { "id": 29, "name_long": "Illinois", "name": "Ill." }, "cites_to": [ { "cite": "39 F.2d 540", "category": "reporters:federal", "reporter": "F.2d", "case_ids": [ 1776932 ], "year": 1930, "pin_cites": [ { "page": "545", "parenthetical": "Hand, J." } ], "opinion_index": 0, "case_paths": [ "/f2d/39/0540-01" ] }, { "cite": "449 U.S. 292", "category": "reporters:federal", "reporter": "U.S.", "case_ids": [ 11715968 ], "weight": 6, "year": 1981, "pin_cites": [ { "page": "299" }, { "page": "519" }, { "page": "553" }, { "page": "298" }, { "page": "518-19" }, { "page": "552-53" } ], "opinion_index": 0, "case_paths": [ "/us/449/0292-01" ] }, { "cite": "305 U.S. 134", "category": "reporters:federal", "reporter": "U.S.", "case_ids": [ 6139102 ], "weight": 3, "year": 1938, "pin_cites": [ { "page": "137" }, { "page": "93" }, { "page": "126" } ], "opinion_index": 0, "case_paths": [ "/us/305/0134-01" ] }, { "cite": "469 N.E.2d 1067", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1984, "opinion_index": 0 }, { "cite": "103 Ill. 2d 363", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 3152664 ], "year": 1984, "pin_cites": [ { "page": "379" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/103/0363-01" ] }, { "cite": "749 N.E.2d 964", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 4, "year": 2001, "pin_cites": [ { "page": "974" }, { "page": "974" }, { "page": "977" } ], "opinion_index": 0 }, { "cite": "196 Ill. 2d 27", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 351247 ], "weight": 4, "year": 2001, "pin_cites": [ { "page": "43" }, { "page": "43-44" }, { "page": "48-49" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/196/0027-01" ] }, { "cite": "807 N.E.2d 1207", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 2004, "pin_cites": [ { "page": "1221", "parenthetical": "\"Legislation that affects only one entity will be found constitutional provided there is a rational justification for its limited application and its narrow classifications are reasonably related to that justification\"" } ], "opinion_index": 0 }, { "cite": "348 Ill. App. 3d 44", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 4023065 ], "year": 2004, "pin_cites": [ { "page": "58", "parenthetical": "\"Legislation that affects only one entity will be found constitutional provided there is a rational justification for its limited application and its narrow classifications are reasonably related to that justification\"" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/348/0044-01" ] }, { "cite": "25 N.E. 676", "category": "reporters:state_regional", "reporter": "N.E.", "year": 1890, "opinion_index": 0 }, { "cite": "134 Ill. 170", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 5437559 ], "year": 1890, "pin_cites": [ { "page": "176" } ], "opinion_index": 0, "case_paths": [ "/ill/134/0170-01" ] }, { "cite": "802 N.E.2d 752", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 2, "year": 2003, "pin_cites": [ { "page": "758-59" }, { "page": "758-59" } ], "opinion_index": 0 }, { "cite": "208 Ill. 2d 12", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 2462649 ], "weight": 2, "year": 2003, "pin_cites": [ { "page": "21-22" }, { "page": "21" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/208/0012-01" ] }, { "cite": "665 N.E.2d 311", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1996, "opinion_index": 0 }, { "cite": "281 Ill. App. 3d 679", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 150147 ], "year": 1996, "opinion_index": 0, "case_paths": [ "/ill-app-3d/281/0679-01" ] }, { "cite": "379 U.S. 184", "category": "reporters:federal", "reporter": "U.S.", "case_ids": [ 11729594 ], "weight": 3, "year": 1964, "pin_cites": [ { "page": "191-92" }, { "page": "227-28" }, { "page": "288-89" } ], "opinion_index": 0, "case_paths": [ "/us/379/0184-01" ] }, { "cite": "1998 OK CIV APP 84", "category": "reporters:neutral", "reporter": "OK CIV APP", "case_ids": [ 11709446 ], "weight": 2, "year": 1964, "pin_cites": [ { "page": "\u00b6 4" }, { "page": "991" } ], "opinion_index": 0, "case_paths": [ "/p2d/959/0989-01" ] }, { "cite": "372 U.S. 726", "category": "reporters:federal", "reporter": "U.S.", "case_ids": [ 1765363 ], "weight": 3, "year": 1963, "pin_cites": [ { "page": "732", "parenthetical": "\"it is only 'invidious discrimination' which offends the Constitution\"" }, { "page": "98", "parenthetical": "\"it is only 'invidious discrimination' which offends the Constitution\"" }, { "page": "1032", "parenthetical": "\"it is only 'invidious discrimination' which offends the Constitution\"" } ], "opinion_index": 0, "case_paths": [ "/us/372/0726-01" ] }, { "cite": "39 Ill. 2d 521", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 2859124 ], "year": 1968, "pin_cites": [ { "page": "527-28" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/39/0521-01" ] }, { "cite": "612 N.E.2d 825", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1993, "pin_cites": [ { "page": "830", "parenthetical": "\"We will not elevate form over substance\"" } ], "opinion_index": 0 }, { "cite": "245 Ill. App. 3d 644", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 5387118 ], "year": 1993, "pin_cites": [ { "page": "653", "parenthetical": "\"We will not elevate form over substance\"" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/245/0644-01" ] }, { "cite": "269 N.E.2d 465", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1971, "pin_cites": [ { "page": "468" } ], "opinion_index": 0 }, { "cite": "48 Ill. 2d 323", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 2907308 ], "year": 1971, "pin_cites": [ { "page": "327" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/48/0323-01" ] }, { "cite": "863 N.E.2d 231", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 2006, "pin_cites": [ { "page": "235", "parenthetical": "noting that courts must avoid considering constitutional questions where the case can be decided on nonconstitutional grounds" } ], "opinion_index": 0 }, { "cite": "224 Ill. 2d 172", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 3607155 ], "year": 2006, "pin_cites": [ { "page": "180", "parenthetical": "noting that courts must avoid considering constitutional questions where the case can be decided on nonconstitutional grounds" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/224/0172-01" ] }, { "cite": "828 N.E.2d 376", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 2005, "pin_cites": [ { "page": "384" } ], "opinion_index": 0 }, { "cite": "356 Ill. App. 3d 1038", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 3749401 ], "year": 2005, "pin_cites": [ { "page": "1046" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/356/1038-01" ] }, { "cite": "634 N.E.2d 476", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 2, "year": 1994, "pin_cites": [ { "page": "481" }, { "page": "481" } ], "opinion_index": 0 }, { "cite": "261 Ill. App. 3d 778", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 5370840 ], "weight": 2, "year": 1994, "pin_cites": [ { "page": "786" }, { "page": "786" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/261/0778-01" ] }, { "cite": "660 N.E.2d 283", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1996, "pin_cites": [ { "page": "287", "parenthetical": "explaining that an ultra vires act is one which an actor is not empowered to make and which act is, therefore, void" } ], "opinion_index": 0 }, { "cite": "277 Ill. App. 3d 554", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 1172378 ], "year": 1996, "pin_cites": [ { "page": "560", "parenthetical": "explaining that an ultra vires act is one which an actor is not empowered to make and which act is, therefore, void" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/277/0554-01" ] }, { "cite": "168 N.E.2d 630", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1929, "opinion_index": 0 }, { "cite": "336 Ill. 606", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 5230231 ], "year": 1929, "pin_cites": [ { "page": "614" } ], "opinion_index": 0, "case_paths": [ "/ill/336/0606-01" ] }, { "cite": "72 N.E.2d 210", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1947, "opinion_index": 0 }, { "cite": "396 Ill. 235", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 2465743 ], "year": 1947, "pin_cites": [ { "page": "244" } ], "opinion_index": 0, "case_paths": [ "/ill/396/0235-01" ] }, { "cite": "192 N.E.2d 664", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1934, "opinion_index": 0 }, { "cite": "358 Ill. 40", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 5279547 ], "year": 1934, "opinion_index": 0, "case_paths": [ "/ill/358/0040-01" ] }, { "cite": "181 N.E.2d 417", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1932, "opinion_index": 0 }, { "cite": "348 Ill. 624", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 5274991 ], "year": 1932, "opinion_index": 0, "case_paths": [ "/ill/348/0624-01" ] }, { "cite": "69 N.E. 489", "category": "reporters:state_regional", "reporter": "N.E.", "weight": 2, "year": 1903, "opinion_index": 0 }, { "cite": "206 Ill. 464", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 5598640 ], "weight": 2, "year": 1903, "opinion_index": 0, "case_paths": [ "/ill/206/0464-01" ] }, { "cite": "672 N.E.2d 1309", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1996, "pin_cites": [ { "page": "1312" } ], "opinion_index": 0 }, { "cite": "284 Ill. App. 3d 649", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 1260375 ], "year": 1996, "pin_cites": [ { "page": "653" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/284/0649-01" ] }, { "cite": "529 N.E.2d 1104", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 2, "year": 1988, "pin_cites": [ { "page": "1109", "parenthetical": "\"The constitutional requirement of uniformity is met where: (1) the intent of the statute is to adjust the burden with a reasonable degree of uniformity; and (2) the effect of the statute in its general operation is that it adjusts the burden with a reasonable degree of uniformity\"" }, { "page": "1109", "parenthetical": "\"The constitutional requirement of uniformity is met where: (1) the intent of the statute is to adjust the burden with a reasonable degree of uniformity; and (2) the effect of the statute in its general operation is that it adjusts the burden with a reasonable degree of uniformity\"" } ], "opinion_index": 0 }, { "cite": "175 Ill. App. 3d 564", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 3553891 ], "weight": 2, "year": 1988, "pin_cites": [ { "page": "573", "parenthetical": "\"The constitutional requirement of uniformity is met where: (1) the intent of the statute is to adjust the burden with a reasonable degree of uniformity; and (2" }, { "page": "573" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/175/0564-01" ] }, { "cite": "58 N.E.2d 40", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 2, "year": 1944, "pin_cites": [ { "page": "43" }, { "page": "43" } ], "opinion_index": 0 }, { "cite": "388 Ill. 297", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 2502538 ], "weight": 2, "year": 1944, "pin_cites": [ { "page": "303" }, { "page": "303" } ], "opinion_index": 0, "case_paths": [ "/ill/388/0297-01" ] }, { "cite": "792 N.E.2d 367", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 2, "year": 2003, "pin_cites": [ { "page": "374" }, { "page": "374" } ], "opinion_index": 0 }, { "cite": "339 Ill. App. 3d 1060", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 2469264 ], "weight": 2, "year": 2003, "pin_cites": [ { "page": "1069-70" }, { "page": "1069-70" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/339/1060-01" ] }, { "cite": "169 N.E.2d 769", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 7, "year": 1960, "pin_cites": [ { "page": "773", "parenthetical": "all that is required is a reasonable degree of uniformity" }, { "page": "773" }, { "page": "773" }, { "page": "773" }, { "page": "773", "parenthetical": "\"Plaintiff's argument based on fluctuation in real-estate values between the different quadrennial assessment years fails to show such a gross inequality as to render the act void\"" }, { "page": "775" }, { "page": "773" } ], "opinion_index": 0 }, { "cite": "20 Ill. 2d 395", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 2739323 ], "weight": 7, "year": 1960, "pin_cites": [ { "page": "401-02", "parenthetical": "all that is required is a reasonable degree of uniformity" }, { "page": "401-02" }, { "page": "401" }, { "page": "401" }, { "page": "401-02" }, { "page": "405" }, { "page": "401-02" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/20/0395-01" ] }, { "cite": "601 N.E.2d 745", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 6, "year": 1992, "pin_cites": [ { "page": "748-49" }, { "page": "751" }, { "page": "751" }, { "page": "751" }, { "page": "751" } ], "opinion_index": 0 }, { "cite": "151 Ill. 2d 197", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 3291770 ], "weight": 6, "year": 1992, "pin_cites": [ { "page": "203-04" }, { "page": "208" }, { "page": "208" }, { "page": "208" }, { "page": "208" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/151/0197-01" ] }, { "cite": "505 U.S. 1", "category": "reporters:federal", "reporter": "U.S.", "case_ids": [ 1481159 ], "weight": 9, "year": 1992, "pin_cites": [ { "page": "12" }, { "page": "14" }, { "page": "2333" }, { "page": "12" }, { "page": "14" }, { "page": "2333" }, { "page": "12-13" }, { "page": "13-14" }, { "page": "2333" } ], "opinion_index": 0, "case_paths": [ "/us/505/0001-01" ] }, { "cite": "283 N.E.2d 865", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 5, "year": 1972, "pin_cites": [ { "page": "867", "parenthetical": "upholding a homestead exemption applicable to seniors after the effective date of the 1970 Constitution and stating: \"In these times of increasing real estate taxation and rising prices, the benefits conferred by many retirement plans may not provide adequate income\"" }, { "page": "867" }, { "page": "868" }, { "page": "868" }, { "page": "868" } ], "opinion_index": 0 }, { "cite": "51 Ill. 2d 553", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 5391473 ], "weight": 5, "year": 1972, "pin_cites": [ { "page": "559" }, { "page": "559" }, { "page": "559" }, { "page": "560" }, { "page": "560" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/51/0553-01" ] }, { "cite": "417 N.E.2d 1290", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 6, "year": 1980, "pin_cites": [ { "page": "1295", "parenthetical": "\"the committee's concern was not with persons or entities who owned residential property solely as an investment, but with owner-occupants who were threatened with the loss of their residence through high property taxes\"" }, { "page": "1295" }, { "page": "1295" }, { "page": "1295" }, { "page": "1295" }, { "page": "1295" } ], "opinion_index": 0 }, { "cite": "84 Ill. 2d 229", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 3046273 ], "weight": 6, "year": 1980, "pin_cites": [ { "page": "240", "parenthetical": "\"the committee's concern was not with persons or entities who owned residential property solely as an investment, but with owner-occupants who were threatened with the loss of their residence through high property taxes\"" }, { "page": "240" }, { "page": "240" }, { "page": "240" }, { "page": "240" }, { "page": "240" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/84/0229-01" ] }, { "cite": "444 N.E.2d 282", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1983, "pin_cites": [ { "page": "287", "parenthetical": "\"The rule of uniformity which has developed from article EX, section 4(a" } ], "opinion_index": 0 }, { "cite": "111 Ill. App. 3d 513", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 5439963 ], "year": 1983, "pin_cites": [ { "page": "520", "parenthetical": "\"The rule of uniformity which has developed from article EX, section 4(a" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/111/0513-01" ] }, { "cite": "668 N.E.2d 1023", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1996, "pin_cites": [ { "page": "1031", "parenthetical": "\"a claim that a statute is unconstitutional under the uniformity of taxation clause must allege a disparate valuation or rate of taxation for similar properties within individual taxing districts\"" } ], "opinion_index": 0 }, { "cite": "282 Ill. App. 3d 741", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 159477 ], "year": 1996, "pin_cites": [ { "page": "751", "parenthetical": "\"a claim that a statute is unconstitutional under the uniformity of taxation clause must allege a disparate valuation or rate of taxation for similar properties within individual taxing districts\"" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/282/0741-01" ] }, { "cite": "544 N.E.2d 762", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 2, "year": 1989, "pin_cites": [ { "page": "771" }, { "page": "771", "parenthetical": "\"[T]he supreme court noted that the uniform assessment requirement mandates that property not be assessed at a substantially greater proportion of its value when compared to similar properties located within the taxing district. [Citation.]\" (Emphasis in original.)" } ], "opinion_index": 0 }, { "cite": "131 Ill. 2d 1", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 5570064 ], "weight": 2, "year": 1989, "pin_cites": [ { "page": "20-21" }, { "page": "21", "parenthetical": "\"[T]he supreme court noted that the uniform assessment requirement mandates that property not be assessed at a substantially greater proportion of its value when compared to similar properties located within the taxing district. [Citation.]\" (Emphasis in original.)" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/131/0001-01" ] }, { "cite": "767 N.E.2d 395", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 2002, "pin_cites": [ { "page": "404", "parenthetical": "General Assembly may delegate authority to local school boards to waive certain statewide statutory school board mandates" } ], "opinion_index": 0 }, { "cite": "328 Ill. App. 3d 773", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 2183329 ], "year": 2002, "pin_cites": [ { "page": "783-84", "parenthetical": "General Assembly may delegate authority to local school boards to waive certain statewide statutory school board mandates" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/328/0773-01" ] }, { "cite": "303 N.E.2d 262", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1973, "pin_cites": [ { "page": "265" } ], "opinion_index": 0 }, { "cite": "14 Ill. App. 3d 658", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 2686494 ], "year": 1973, "pin_cites": [ { "page": "660" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/14/0658-01" ] }, { "cite": "51 Ill. 37", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 816421 ], "year": 1969, "opinion_index": 0, "case_paths": [ "/ill/51/0037-01" ] }, { "cite": "51 Ill. 94", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 816454 ], "year": 1869, "opinion_index": 0, "case_paths": [ "/ill/51/0094-01" ] }, { "cite": "104 Ill. 653", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 5348663 ], "year": 1882, "opinion_index": 0, "case_paths": [ "/ill/104/0653-01" ] }, { "cite": "84 N.E. 865", "category": "reporters:state_regional", "reporter": "N.E.", "year": 1908, "opinion_index": 0 }, { "cite": "234 Ill. 146", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 5641289 ], "year": 1908, "opinion_index": 0, "case_paths": [ "/ill/234/0146-01" ] }, { "cite": "176 N.E. 108", "category": "reporters:state_regional", "reporter": "N.E.", "year": 1931, "opinion_index": 0 }, { "cite": "344 Ill. 62", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 5259359 ], "year": 1931, "opinion_index": 0, "case_paths": [ "/ill/344/0062-01" ] }, { "cite": "192 N.E.2d 372", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1934, "opinion_index": 0 }, { "cite": "357 Ill. 408", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 5282295 ], "year": 1934, "opinion_index": 0, "case_paths": [ "/ill/357/0408-01" ] }, { "cite": "64 N.E.2d 4", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1945, "opinion_index": 0 }, { "cite": "392 Ill. 77", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 2516945 ], "year": 1945, "opinion_index": 0, "case_paths": [ "/ill/392/0077-01" ] }, { "cite": "81 N.E. 1109", "category": "reporters:state_regional", "reporter": "N.E.", "year": 1907, "opinion_index": 0 }, { "cite": "228 Ill. 522", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 5629257 ], "year": 1907, "opinion_index": 0, "case_paths": [ "/ill/228/0522-01" ] }, { "cite": "103 N.E.2d 1021", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1913, "opinion_index": 0 }, { "cite": "261 Ill. 222", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 4740788 ], "year": 1913, "opinion_index": 0, "case_paths": [ "/ill/261/0222-01" ] }, { "cite": "317 N.E.2d 534", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 6, "year": 1974, "pin_cites": [ { "page": "540-41" }, { "page": "540-41" }, { "page": "543-44" }, { "page": "543" }, { "page": "543" }, { "page": "544" } ], "opinion_index": 0 }, { "cite": "58 Ill. 2d 117", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 2953961 ], "weight": 6, "year": 1974, "pin_cites": [ { "page": "128-29" }, { "page": "128-29" }, { "page": "134-35" }, { "page": "134" }, { "page": "134" }, { "page": "135" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/58/0117-01" ] }, { "cite": "7 N.E. 627", "category": "reporters:state_regional", "reporter": "N.E.", "year": 1886, "pin_cites": [ { "parenthetical": "\" 'The necessity or propriety of exercising the right of eminent domain is a political question, - one which belongs exclusively with the legislature to determine.' [Citation.] However, the legislature may delegate the power of eminent domain to other governmental bodies\"" } ], "opinion_index": 0 }, { "cite": "119 Ill. 141", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 2900923 ], "year": 1886, "pin_cites": [ { "page": "149", "parenthetical": "\" 'The necessity or propriety of exercising the right of eminent domain is a political question, - one which belongs exclusively with the legislature to determine.' [Citation.] However, the legislature may delegate the power of eminent domain to other governmental bodies\"" } ], "opinion_index": 0, "case_paths": [ "/ill/119/0141-01" ] }, { "cite": "753 N.E.2d 1110", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 2001, "pin_cites": [ { "page": "1114" } ], "opinion_index": 0 }, { "cite": "323 Ill. App. 3d 686", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 171577 ], "year": 2001, "pin_cites": [ { "page": "691" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/323/0686-01" ] }, { "cite": "513 N.E.2d 928", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1987, "pin_cites": [ { "page": "930" } ], "opinion_index": 0 }, { "cite": "161 Ill. App. 3d 26", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 3467661 ], "year": 1987, "pin_cites": [ { "page": "30" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/161/0026-01" ] }, { "cite": "109 N.E.2d 201", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 4, "year": 1952, "pin_cites": [ { "page": "204" }, { "page": "204" }, { "page": "204", "parenthetical": "\"it is also recognized that the ultimate operation of law may by its own terms be made to depend upon a contingency, such as an affirmative vote of the electors in a given district or upon the action of some municipality, commission, or other public agency named in the act\"" } ], "opinion_index": 0 }, { "cite": "413 Ill. 315", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 5313697 ], "weight": 4, "year": 1952, "pin_cites": [ { "page": "321" }, { "page": "321" }, { "page": "320" } ], "opinion_index": 0, "case_paths": [ "/ill/413/0315-01" ] }, { "cite": "687 N.E.2d 1050", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1997, "pin_cites": [ { "page": "1063-64" } ], "opinion_index": 0 }, { "cite": "178 Ill. 2d 399", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 385568 ], "year": 1997, "pin_cites": [ { "page": "423" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/178/0399-01" ] }, { "cite": "655 N.E.2d 930", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 2, "year": 1995, "pin_cites": [ { "page": "932" }, { "page": "932", "parenthetical": "\"The supreme court has determined that the legislature does not impermissibly delegate lawmaking power when it grants to voters the privilege of organizing school districts under statutes which specify with particularity the rules and conditions under which the organization may be made\"" } ], "opinion_index": 0 }, { "cite": "274 Ill. App. 3d 446", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 291669 ], "weight": 2, "year": 1995, "pin_cites": [ { "page": "449" }, { "page": "449" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/274/0446-01" ] }, { "cite": "308 N.E.2d 829", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 2, "year": 1974, "pin_cites": [ { "page": "832" }, { "page": "832" } ], "opinion_index": 0 }, { "cite": "17 Ill. App. 3d 851", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 2513262 ], "weight": 2, "year": 1974, "pin_cites": [ { "page": "855" }, { "page": "855" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/17/0851-01" ] }, { "cite": "188 N.E. 889", "category": "reporters:state_regional", "reporter": "N.E.", "year": 1933, "opinion_index": 0 }, { "cite": "355 Ill. 104", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 5286009 ], "weight": 3, "year": 1933, "pin_cites": [ { "page": "132-33" }, { "page": "132-33" }, { "page": "132-33" } ], "opinion_index": 0, "case_paths": [ "/ill/355/0104-01" ] }, { "cite": "77 N.E. 321", "category": "reporters:state_regional", "reporter": "N.E.", "year": 1906, "opinion_index": 0 }, { "cite": "221 Ill. 9", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 3341910 ], "year": 1906, "pin_cites": [ { "page": "19" } ], "opinion_index": 0, "case_paths": [ "/ill/221/0009-01" ] }, { "cite": "839 N.E.2d 532", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 2005, "pin_cites": [ { "page": "537", "parenthetical": "\"Where an appellant's brief fails to comply with supreme court rules, this court has the inherent authority to dismiss the appeal\"" } ], "opinion_index": 0 }, { "cite": "362 Ill. App. 3d 36", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 4261344 ], "year": 2005, "pin_cites": [ { "page": "42", "parenthetical": "\"Where an appellant's brief fails to comply with supreme court rules, this court has the inherent authority to dismiss the appeal\"" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/362/0036-01" ] }, { "cite": "345 N.E.2d 774", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1976, "pin_cites": [ { "page": "775", "parenthetical": "holding that appellants have a duty to \"present a record *** which fairly and fully presents all matters necessary and material for a decision of the question raised\"" } ], "opinion_index": 0 }, { "cite": "37 Ill. App. 3d 259", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 2716167 ], "year": 1976, "pin_cites": [ { "page": "260-61", "parenthetical": "holding that appellants have a duty to \"present a record *** which fairly and fully presents all matters necessary and material for a decision of the question raised\"" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/37/0259-01" ] }, { "cite": "71 N.E.2d 84", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1947, "pin_cites": [ { "page": "85-86" } ], "opinion_index": 0 }, { "cite": "396 Ill. 125", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 2466568 ], "year": 1947, "pin_cites": [ { "page": "128" } ], "opinion_index": 0, "case_paths": [ "/ill/396/0125-01" ] }, { "cite": "372 N.E.2d 74", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 4, "year": 1977, "pin_cites": [ { "page": "84" }, { "page": "84-85" }, { "page": "83" }, { "page": "83" } ], "opinion_index": 0 }, { "cite": "69 Ill. 2d 402", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 5456151 ], "weight": 4, "year": 1977, "pin_cites": [ { "page": "423" }, { "page": "424" }, { "page": "421" }, { "page": "421-22" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/69/0402-01" ] }, { "cite": "134 N.E.2d 148", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1922, "pin_cites": [ { "parenthetical": "\"The constitution of this State is a limitation upon the power of the legislature. Where the constitutional provisions are not applicable no limitation exists upon the legislative body\"" } ], "opinion_index": 0 }, { "cite": "301 Ill. 439", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 5016292 ], "year": 1922, "pin_cites": [ { "page": "442", "parenthetical": "\"The constitution of this State is a limitation upon the power of the legislature. Where the constitutional provisions are not applicable no limitation exists upon the legislative body\"" } ], "opinion_index": 0, "case_paths": [ "/ill/301/0439-01" ] }, { "cite": "91 N.E.2d 588", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 6, "year": 1950, "pin_cites": [ { "page": "591" }, { "page": "592" }, { "page": "592" }, { "page": "592", "parenthetical": "\"Although the General Assembly cannot divest itself of its inherent function to decide what the law shall be, it may authorize others to do those things which it might properly but cannot understanding^ or advantageously do itself'" }, { "page": "592", "parenthetical": "\"An act which vests any person with arbitrary discretion to determine what the laws shall be in a particular situation is invalid\"" }, { "page": "592" } ], "opinion_index": 0 }, { "cite": "405 Ill. 510", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 2626630 ], "weight": 4, "year": 1950, "pin_cites": [ { "page": "516-17" }, { "page": "517" }, { "page": "517" }, { "page": "517" } ], "opinion_index": 0, "case_paths": [ "/ill/405/0510-01" ] }, { "cite": "224 N.E.2d 236", "category": "reporters:state_regional", "reporter": "N.E.2d", "year": 1967, "pin_cites": [ { "page": "239", "parenthetical": "\" 'if their construction is doubtful, the doubt will be resolved in favor of the validity of the law attacked' \"" } ], "opinion_index": 0 }, { "cite": "36 Ill. 2d 556", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 5377200 ], "year": 1967, "pin_cites": [ { "page": "561", "parenthetical": "\" 'if their construction is doubtful, the doubt will be resolved in favor of the validity of the law attacked' \"" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/36/0556-01" ] }, { "cite": "456 N.E.2d 73", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 10, "year": 1983, "pin_cites": [ { "page": "81" }, { "page": "83", "parenthetical": "\"At the very least article IX, section 6, authorizes the legislature to grant exemptions to specific classes of needy homeowners who are 'threatened with the loss of their residence through high property taxes.' [Citation.]\"" }, { "page": "83" }, { "page": "83" }, { "page": "105-06" }, { "page": "105-06" }, { "page": "82" }, { "page": "82-84" }, { "page": "83" }, { "page": "81-84" } ], "opinion_index": 0 }, { "cite": "98 Ill. 2d 87", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 3122965 ], "weight": 10, "year": 1983, "pin_cites": [ { "page": "103" }, { "page": "107" }, { "page": "107" }, { "page": "108" }, { "page": "82-83" }, { "page": "82-83" }, { "page": "106" }, { "page": "106-08" }, { "page": "106-07" }, { "page": "102-08" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/98/0087-01" ] }, { "cite": "781 N.E.2d 528", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 3, "year": 2002, "pin_cites": [ { "page": "535", "parenthetical": "\"Statutes are presumed constitutional [citation] ***. [Citations.] A party challenging a statute's validity bears a heavy burden of clearly establishing that the subject legislation is unconstitutional\"" }, { "page": "535", "parenthetical": "\"we have a duty to sustain legislation whenever reasonably possible\"" }, { "page": "535", "parenthetical": "\"The law is well settled that the General Assembly may grant an administrative agency discretionary powers to decide an issue provided it establishes standards under which the agency's discretion may be exercised\"" } ], "opinion_index": 0 }, { "cite": "335 Ill. App. 3d 542", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 637098 ], "weight": 3, "year": 2002, "pin_cites": [ { "page": "549-50", "parenthetical": "\"Statutes are presumed constitutional [citation] ***. [Citations.] A party challenging a statute's validity bears a heavy burden of clearly establishing that the subject legislation is unconstitutional\"" }, { "page": "549-50" }, { "page": "550" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/335/0542-01" ] }, { "cite": "827 N.E.2d 416", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 2, "year": 2005, "pin_cites": [ { "page": "419-20", "parenthetical": "\"All statutes are presumed to be constitutional, and the burden of rebutting that presumption is on the party challenging the validity of the statute to demonstrate clearly a constitutional violation\"" }, { "page": "419-20" } ], "opinion_index": 0 }, { "cite": "214 Ill. 2d 394", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 8451214 ], "weight": 2, "year": 2005, "pin_cites": [ { "page": "398-99", "parenthetical": "\"All statutes are presumed to be constitutional, and the burden of rebutting that presumption is on the party challenging the validity of the statute to demonstrate clearly a constitutional violation\"" }, { "page": "398-99" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/214/0394-01" ] } ], "analysis": { "cardinality": 2730, "char_count": 104378, "ocr_confidence": 0.777, "pagerank": { "raw": 7.454604561672698e-08, "percentile": 0.44463962956913705 }, "sha256": "b11ff11a336f68acac21002d7c488ad3a44e613759b7004521a1fc82af552b21", "simhash": "1:f38624db26079e84", "word_count": 16609 }, "last_updated": "2023-07-14T15:01:56.542688+00:00", "provenance": { "date_added": "2019-08-29", "source": "Harvard", "batch": "2018" }, "casebody": { "judges": [], "parties": [ "THE CHICAGOLAND CHAMBER OF COMMERCE et al., Plaintiffs-Appellants, v. MARIA PAPPAS, Treasurer and Collector of Cook County, et al., Defendants-Appellees." ], "opinions": [ { "text": "JUSTICE JOSEPH GORDON\ndelivered the opinion of the court:\nThis case arises out of an effort by the General Assembly, in July 2004, to provide property tax relief through the enactment of an alternative homestead exemption. Plaintiffs, the Chicagoland Chamber of Commerce, the Chicago Development Council, and the Building Owners and Managers Association of Chicago (organizational plaintiffs), Frank Orsini, Barbara Cellini, Chris Jackson, Tracy Heldt, David O\u2019Donnell, Eugene Bernshteyn, Ronald Smolen, Mark Reese, Michael Harley, John Cashman, Albert Hanna and Anthony Morelli (individual plaintiffs) appeal from the dismissal of their complaint for declaratory and injunctive relief against defendants Maria Pappas, in her capacity as treasurer and collector of Cook County, David Orr, in his capacity as clerk of Cook County, and James M. Houlihan, in his capacity as assessor of Cook County (defendants), in which they alleged that the General Assembly\u2019s effort as enacted was unconstitutional. Plaintiffs contend that the circuit court erred when it determined that their complaint did not state a legally cognizable claim in attempting to demonstrate that section 15 \u2014 176 of the Property Tax Code (Code) (35 ILCS 200/15 \u2014 176 (West 2004)) violated the Illinois Constitution by vesting the power to grant property tax exemptions in local governmental units, by authorizing a nonuniform property tax exemption, by authorizing an ultra vires \u201cassessment cap\u201d rather than a genuine constitutional exemption, and by making arbitrary and irrational distinctions among homesteads in violation of equal protection. Plaintiffs seek a remand of the counts raising these issues to the circuit court with outright instructions to the court to grant relief to plaintiffs. Plaintiffs further claim that the circuit court erred by failing to recognize that there were factual issues precluding its dismissal of a count in the complaint alleging that plaintiffs\u2019 due process rights had been violated by a retroactive increase of their property taxes in 2003. With respect to this claim, plaintiffs ask that we remand for further proceedings in the circuit court. For the reasons that follow, we affirm.\nBACKGROUND\nThe Property Tax Code provides for the assessment of property values, the determination of the applicability of statutory exemptions, and the collection of property taxes by officials in Illinois\u2019 102 counties, subject to oversight by the Department of Revenue (Department) and the Property Tax Appeal Board (Board). See 35 ILCS 200/1 et seq. (West 2004). These county officials calculate the assessed valuation of each property by first determining whether a property is taxable or entirely exempt and, then, if taxable, by determining its fair market value. 35 ILCS 200/9 \u2014 145 through 9 \u2014 255 (West 2004). To equalize the assessed valuation of properties throughout the 102 counties, the Code calls for the Department to determine an \u201cequalization factor\u201d for each county following its review of assessment data from each county and its holding of hearings. 35 ILCS 200/17 \u2014 5 though 17 \u2014 40 (West 2004). The assessed valuation of each property is then multiplied by that county\u2019s equalization factor, as determined by the Department, to produce the equalized assessed valuation of the property. 35 ILCS 200/17 \u2014 5 though 17 \u2014 40 (West 2004). Following the determination of a property\u2019s equalized assessed valuation, county officials determine whether the property is eligible for any statutory exemptions. 35 ILCS 200/15 \u2014 5 through 15 \u2014 180 (West 2004). The actual taxable value of the property is then determined by subtracting the statutory exemptions for which the property is eligible from its equalized assessed value. 35 ILCS 200/15 \u2014 5 through 15 \u2014 180 (West 2004).1\nThe determination of properties\u2019 taxable value is only one step in the process of determining how much tax shall be assessed to property owners. Various statutes outside the Code permit various taxing districts, such as municipalities, counties, townships and school districts, to levy taxes. See 35 ILCS 200/18 \u2014 10, 18 \u2014 15 (West 2004). The taxing districts submit their levies to their respective county clerks. 35 ILCS 200/18 \u2014 40, 18 \u2014 45 (West 2004). The clerks, in turn, calculate the tax rate required to meet the levies by dividing the total taxable value of all the property in the taxing district. 35 ILCS 200/ 18 \u2014 40, 18 \u2014 45 (West 2004). As almost all statutes authorizing the taxing districts to levy taxes include a maximum tax rate, the clerks then ensure that the proposed tax levy will not require a tax rate in excess of the maximum rate available by statute. 35 ILCS 200/18 \u2014 105 (West 2004). The clerks then apply the tax rate to the taxable value of each piece of property that is both within the taxing district and the clerk\u2019s county. 35 ILCS 200/18 \u2014 40, 18 \u2014 45 (West 2004).\nUnder the Code, Cook County is divided into three assessment districts. 35 ILCS 200/9 \u2014 220 (West 2004). District One encompasses the City of Chicago; District Two covers suburban Cook County north of North Avenue; and District Three covers suburban Cook County south of North Avenue. 35 ILCS 200/9 \u2014 220 (West 2004). As with the borders between taxing districts and counties throughout the state, the boundaries of the various taxing districts and the three assessment districts of Cook County are not contiguous. Moreover, some taxing districts cut across more than one of the three assessment districts.\nCook County, pursuant to article IX, section 4(b), of the Illinois Constitution (Ill. Const. 1970, art. IX, \u00a74(b)) has enacted an ordinance classifying real property and imposing specific assessment rates on those different classifications (Cook County Real Property Assessment Classification Ordinance, Cook County Code of Ordinances, ch. 74, \u00a763 (2006)). For example, most residences are classified as Class 2 and are assessed at 16% of their fair cash value; large residential apartment buildings are classified as Class 3 and are assessed at 28% of their fair cash value; and most commercial and industrial property is placed in Class 5 and assessed at either 36% or 38% of its fair cash value. Throughout the rest of the state, however, all properties are assessed at 331/s% of their fair cash value. 35 ILCS 200/9 \u2014 145 (West 2004).\nIn July 2004, section 15 \u2014 176 was added to the Code and a new exemption structure effecting the equalized assessed value of homestead properties went into effect. See Pub. Act 93 \u2014 715, eff. July 12, 2004. Code section 15 \u2014 176 provided, in pertinent part:\n\u201c(a) For the assessment years as determined under subsection (j), in any county that has elected, by an ordinance in accordance with subsection (k), to be subject to the provisions of this Section in lieu of the provisions of Section 15 \u2014 175, homestead property is entitled to an annual homestead exemption equal to a reduction in the property\u2019s equalized assessed value calculated as provided in this Section.\n^ ^ ^\n(e) The amount of the exemption under this Section is the equalized assessed value of the homestead property for the current tax year, minus the adjusted homestead value ***.\u201d 35 ILCS 200/15\u2014 176(a), (e) (West 2004).\nUnder the new Code section, \u201cadjusted homestead value\u201d was defined as:\n\u201c(A) The property\u2019s base homestead value increased by 7% for each tax year after the base year through and including the current tax year, or, if the property is sold or ownership is otherwise transferred, the property\u2019s base homestead value increased by 7% for each tax year after the year of the sale or transfer through and including the current tax year. The increase by 7% each year is an increase by 7% over the prior year.\n(B) The property\u2019s equalized assessed value for the current tax year minus (i) $4,500 in Cook County or $3,500 in all other counties in tax year 2003 or (ii) $5,000 in all counties in tax year 2004 and thereafter.\u201d 35 ILCS 200/15 \u2014 176(b)(2)(A), (b)(2)(B) (West 2004).\nSection 15 \u2014 176, in turn, defined \u201cbase homestead value\u201d as:\n\u201c(A) Except as provided in subdivision (b)(3)(B), \u2018base homestead value\u2019 means the equalized assessed value of the property for the base year prior to exemptions, minus (i) $4,500 in Cook County or $3,500 in all other counties in tax year 2003 or (ii) $5,000 in all counties in tax year 2004 and thereafter, provided that it was assessed for that year as residential property qualified for any of the homestead exemptions under Sections 15 \u2014 170 through 15 \u2014 175 of this Code, then in force, and further provided that the property\u2019s assessment was not based on a reduced assessed value resulting from a temporary irregularity in the property for that year. Except as provided in subdivision (b)(3)(B), if the property did not have a residential equalized assessed value for the base year, then \u2018base homestead value\u2019 means the base homestead value established by the assessor under subsection (c).\u201d 35 ILCS 200/15 \u2014 176(b)(3)(A) (West 2004).\nThe new Code section limited the full benefit of its new, alternative exemption to existing owners or to persons who acquired a homestead through an intrafamily transfer, providing:\n\u201c(B) If the property is sold or ownership is otherwise transferred, other than sales or transfers between spouses or between a parent and a child, \u2018base homestead value\u2019 means the equalized assessed value of the property at the time of the sale or transfer prior to exemptions, minus (i) $4,500 in Cook County or $3,500 in all other counties in tax year 2003 or (ii) $5,000 in all counties in tax year 2004 and thereafter, provided that it was assessed as residential property qualified for any of the homestead exemptions under Section 15 \u2014 170 through 15 \u2014 175 of this Code, then in force, and further provided that the property\u2019s assessment was not based on a reduced assessed value resulting from a temporary irregularity in the property.\nHi * *\n(h) In the event of a sale or other transfer in ownership of the homestead property, the exemption under this Section shall remain in effect for the remainder of the tax year in which the sale or transfer occurs, but (other than for sales or transfers between spouses or between a parent and a child) shall be calculated using the new base homestead value as provided in subdivision (b)(3)(B). The assessor may require the new owner of the property to apply for the exemption in the following year.\u201d 35 ILCS 200/15\u2014 176(b)(3)(B), (h) (West 2004).\nOn July 13, 2004, Cook County opted into the new, alternative exemption scheme under section 15 \u2014 176. See Pub. Act 93 \u2014 715, eff. July 12, 2004. Under that section, the new, alternative exemption would be phased in differently between Cook County and the remaining counties in the state. For most counties that assessed properties annually, the exemption would apply for three years following the next annual assessment. Section 15 \u2014 176 provided:\n\u201cIn counties with 3,000,000 or more inhabitants, the provisions of this Section apply as follows:\n(1) If the general assessment year for the property is 2003, this Section applies for assessment years 2003, 2004, and 2005. Thereafter, the provisions of Section 15 \u2014 175 apply.\n(2) If the general assessment year for the property is 2004, this Section applies for assessment years 2004, 2005, and 2006. Thereafter, the provisions of Section 15 \u2014 175 apply.\n(3) If the general assessment year for the property is 2005, this Section applies for assessment years 2005, 2006, and 2007. Thereafter, the provisions of Section 15 \u2014 175 apply.\u201d 35 ILCS 200/15 \u2014 176