Letters

Personal property tax
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."

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.
      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.
Your turn!

READERS who do not agree with articles in Illinois Issues or who wish to present a different viewpoint are urged to submit a letter for publication. Letters must be signed and should not exceed 200 words in length. Address your letter to: Editor, Illinois Issues, c/o Sangamon State University, Springfield, Ill. 62708.

22 / June 1977 / Illinois Issues


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