Personal property tax
It is astounding that Minert could dismiss
the significance of Elk Grove Engineering v.
Korzen, (1973) 55 111. 2d 393, 304 N.E.2d 65.
This 6-1 decision of the Illinois Supreme
Court stated unequivocally that there can be
no valid abolition of personal property taxes
unless and until the legislature provides a
replacement of the revenues for local
governments. The same conclusion has been reached by
virtually all knowledgeable authorities,
notably including Malcolm S. Kamin,
distinguished delegate to the Constitutional
Convention and author of the law review
article on the subject cited by the Supreme
Court. The publication of Minert's erroneous
conclusion is doubly harmful: first, by
misinforming your readers; and second, by
discouraging needed efforts to reform a
poorly administered tax that will be with us
for many more years.
Dear Editor: Your usual high standards
took a beating in Charles L. Minert's article,
"No longer in existence after January 1979: Personal property tax" (March 1977),
Minert is at best careless when he insists that
the Illinois Constitution of 1970 requires the
General Assembly to replace the personal
property tax; that if the legislature fails to
act, the tax will nevertheless automatically
be abolished and that "local governments
could go bankrupt," in a "fiscal and
constitutional crisis."
Edward M. Levin, Jr.,
Chicago
If the General Assembly does not take action to replace the personal property tax on business by January 1,1979, Maurice Scott, manager of the Taxpayers Federation of Illinois and a delegate to the Constitutional Convention, foresees a crisis in which personal property taxpayers would pay the tax under protest, pending additional court tests of its validity. Tax payments would be put in escrow, and local governments and school districts would not get the revenue. Eds. |
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