Millennium Park Joint Venture v. Houlihan

State: Illinois

Court: 1st District Appellate

Docket No: 1-07-3141 Rel

Case Date: 06/29/2009

Preview:FIRST DIVISION Date Filed: June 29, 2009 No. 1-07-3141 MILLENNIUM PARK JOINT VENTURE, LLC,) ) Plaintiff-Appellee, ) ) v. ) ) JAMES M. HOULIHAN, Cook County ) Assessor, MARIA PAPPAS, Cook County) Treasurer and THE COUNTY OF COOK, a) Body Politic and Corporate, ) ) Defendants-Appellants. ) Appeal from the Circuit Court of Cook County. No. 05 CH 13231

Honorable Richard J. Billik, Jr., Judge Presiding.

JUSTICE HALL delivered the opinion of the court: The plaintiff, Millennium Park Joint Venture, LLC, brought a declaratory judgment action against the defendants, James Houlihan, Cook County assessor, Maria Pappas, Cook County treasurer, and the County of Cook, seeking a declaration that a real property tax assessment against the plaintiff's contractual interest in property located in Millennium Park was unauthorized and unlawful. The plaintiff also sought a declaration that

taxation of the plaintiff's interest would violate section 4 of article IX of the Illinois Constitution of 1970 (Ill. Const. 1970, art. IX,

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