Supreme Court grants certiorari in Shawnee Comm. Unit Sch. Dist No. 84 v. Illinois Property Tax Appeal Board*
A case of particular importance to Illinois school districts has made its way to the Supreme Court of Illinois. The Illinois Supreme Court granted certiorari in Shawnee Community Unit School District No. 84 v. Illinois Property Tax Appeal Board, reviewing, among many important issues, the issue of whether or not property tax appeals which progress through the Property Tax Appeal Board require payment under protest, long the rule if the appeal occurs in Court. The case, dealing with the unique matter of a very large power production facility that sold, stopped paying tax, and was eventually redeemed out of a tax sale, presents a potential path for the savvy and well-healed taxpayer to create an uncomfortable situation for a small school which might have to await a lengthy and costly process to acquire taxes it is owed. Though the set of facts is unique, the outcome of the case may create either better clarity in the law, or a new challenge in managing large-basis tax appeals.
*Miller, Tracy, Braun, Funk & Miller, Ltd. was honored to have the opportunity to file an amicus brief in the matter on behalf of the Illinois Association of School Administrators and Illinois Association of School Boards.