Illinois Supreme Court Finds Payment of Disputed Taxes Not Required to Pursue Appeal

The Illinois Supreme Court May 23 affirmed an appellate court judgment, finding that a taxpayer’s payment of disputed taxes was not required to pursue an appeal. The taxpayer was allowed to intervene in an appeal imposing an assessment on a property owner. While the property owner’s appeal was pending, its taxes became due. Due to failure to pay taxes, the property was sold in a tax sale. The taxpayer filed a motion before the appeal board seeking dismissal of the property owner’s pending appeal. The appeal board denied the motion and later issued a decision in favor of the property ...