APPEAL from the Circuit Court of Sangamon County; the Hon.
DeWITT S. CROW, Judge, presiding.
MR. JUSTICE GUNN DELIVERED THE OPINION OF THE COURT:
Rehearing denied November 17, 1950.
At the November term, 1949, of the Sangamon County circuit court, plaintiff, Edward C. Giebelhausen, filed a petition for leave to bring a suit in equity, in accordance with "An Act in relation to suits to restrain and enjoin the disbursement of public moneys by officers of the State," to enjoin the Director of Revenue, the Director of Finance, the Auditor of Public Accounts, and the State Treasurer, all of the State of Illinois, from disbursing money, or incurring any expenses, by virtue of two certain acts of the General Assembly, enacted at the 1949 session thereof, and thereupon the circuit judge of said county entered an order permitting the plaintiff to file such complaint, which was accordingly filed and service of process had upon all of said defendants.
The complaint raises the question of the validity of two statutes of the State of Illinois enacted at the regular session of the General Assembly of 1949, viz., "An Act to amend Sections 1, 2, 4, 5, 7, 8, 9, 10, 10a, 13, 14, 15, 16, 17, 32, 38, 39, 41, 44, 45, 96, 100, 101, 102, 103, 107, 108, 109, 111, 126, 127, 140 and 142, to add Sections 2a, 2b and 2c to, and to repeal Sections 3, 46, 94 and 95 of the `Revenue Act of 1939,' filed May 17, 1939, as amended," (Laws of 1949, p. 1261,) and hereafter referred to as the amendatory act; and "An Act making appropriations for certain ordinary and contingent expenses of this State in connection with tax assessments," (Laws of 1949, p. 227,) hereafter referred to as the appropriation act.
The defendants made a motion to dismiss the complaint on the ground that it is substantially insufficient in law, and upon a hearing the court sustained the motion and entered a decree that the complaint of the petitioner be dismissed, with prejudice, for want of equity.
As the title suggests, the amendatory act makes changes necessary to incorporate into the Revenue Act provisions for a county assessment supervisor "in each county of less than 500,000 population, which does not have an elected board of assessors." The several sections of the 1939 Revenue act enumerated in the title (not repealed) are changed and amended so as to accommodate the language thereof to new sections 2, 2a, 2b and 2c. Other substantial changes are made extending the power of the county assessment supervisor and diminishing the power of township and county assessors, referred to in more detail hereafter.
The amended sections just referred to are as follows:
"§ 2. The office of county assessment supervisor is established in each county of less than 500,000 population which does not have a board of assessors as provided for by this Act and the offices of county assessor and county supervisor of assessments in such counties are abolished. During December, 1949 in each such county and during September, 1953 and every fourth year thereafter in each such county under township organization and during September, 1952 and every fourth year thereafter in each such county not under township organization, the county board thereof shall submit to the Department a list of not less than three (3) nor more than ten (10) names of persons whom it regards as qualified for the office of county assessment supervisor by virtue of experience or training in the field of real estate appraisal and property tax administration. The Department shall consider and ascertain the qualifications of each candidate and shall certify to the county board within sixty (60) days of receipt of such list the names of those persons whom it considers competent to hold the office. On receipt of this certified list the county board shall appoint one person therefrom to hold the office of county assessment supervisor. If on the list submitted by the county board to the Department there is found no person qualified for the position, the county board shall in like manner submit a second list to the Department. If the Department does not certify any name from the second list the county board may either submit a third list to the Department or at its option may appoint any qualified person to such office but the appointment of any person other than a person certified by the Department as competent shall require the affirmative vote of not less than two-thirds of the members of the county board and the vote in respect thereto shall be by ayes and nays and entered on the records of the board. The term of office of the county assessment supervisor in counties under township organization shall be four (4) years commencing on the first Monday in December, 1949 and every fourth year thereafter, and in counties not under township organization shall be three (3) years commencing on the first Monday in December, 1949 and thereafter shall be four (4) years commencing on the first Monday in December, 1952, and every fourth year thereafter and until a successor is appointed and qualified. The county board shall fill any vacancy in the office in like manner as in the case of an original appointment. The Department shall in such a case take special action in the examination of candidates for the position, certifying to the county board the names of those approved not later than one (1) month after receiving a list from the county.
"The county assessment supervisor shall hold no other lucrative public office or public employment and shall receive annual compensation as follows: In counties of less than 10,000 population, $2,000; in counties of 10,000 or more but less than 25,000 population $2,750; in counties of 25,000 or more but less than 50,000 population, $3,500; in counties of 50,000 or more but less than 75,000 population, $4,000; in counties of 75,000 or more but less than 100,000 population, $4,750; and in counties of 100,000 or more population, $6,000. The salary of each county assessment supervisor shall be paid by the State, on the warrant of the Auditor in monthly installments, and the expenses of travel by the county assessment supervisor to and from state-wide meetings of assessment officials sponsored by the Department shall also be paid from state funds on the warrant of the Auditor.
"The county board shall provide necessary office space for the county assessment supervisor and except as otherwise provided in this Act, shall provide for the payment of all necessary expenses of the office out of the county treasury.
"Upon the appointment and qualification of the first county assessment supervisor, all records, books and papers heretofore pertaining to the office of county assessor or county supervisor of assessments shall be delivered to the county assessment supervisor.
"§ 2a. In counties under township organization having a county assessment supervisor, the township assessor shall be ex officio deputy assessor under the county assessment supervisor and shall assist him in making the assessments in the township wherein he is elected; provided that if in any such township the township assessor shall not be able by himself alone within the time allowed by law to perform the necessary work in making such assessment in said township, then any additional deputy assessor or deputy assessors required to make such assessment shall be appointed by the county assessment supervisor.
"The compensation of the township assessor shall be as follows: In townships containing less than 14,000 inhabitants they shall receive not less than five dollars ($5.00) per day; but additional compensation may be allowed, making their entire compensation a sum not exceeding one thousand dollars ($1,000.00); and in townships containing 14,000 or more inhabitants, they shall receive a sum not exceeding five thousand dollars ($5,000.00) per annum. In townships containing 20,000 or more inhabitants the township assessor shall pursue no other gainful occupation. The compensation of township assessors within the limits herein provided shall be fixed by the board of town auditors and shall be based upon the time actually employed and such assessors shall make affidavit as to the time so employed. In addition to their compensation, assessors shall also receive travel and transportation expenses, the amount of which shall be determined by the board of town auditors. Such compensation and expenses shall be paid out of the town treasury.
"§ 2b. The county assessment supervisor may appoint one or more suitable persons to act as deputy assessor to assist him in making assessments and such deputy shall take and subscribe an oath of office honestly and faithfully to perform all the duties of the office under the direction of the county assessment supervisor. Such deputy shall have power to administer all oaths authorized by law to be administered by assessors. On or before the first day of April in each year the county assessment supervisor shall assemble all deputy assessors, including township assessors, for consultation and shall give such instructions to them as shall tend to a uniformity in the action of the deputy assessors in his county. The deputy assessors, including township assessors, shall make their returns to the county assessment supervisor at such time or times as he shall direct on or before the first day of June.
"§ 2c. Each county assessment supervisor shall prepare and maintain in accordance with rules and procedures prescribed by the Department, tax maps and up-to-date lists of property owners' names and addresses and property record cards for all of the real estate in the county and shall procure at regular intervals from the records maintained by the county recorder information relating to transfers of real property; provided that he shall not duplicate the work of any full-time township assessor who maintains up-to-date and complete tax maps, ownership lists and property record cards in accordance with rules and procedures prescribed by the Department, and provided further that this shall not preclude the maintenance in the office of the county assessment supervisor of duplicate copies of such records. In preparing the original tax maps, lists and property record cards, the county assessment supervisor shall consult ...