Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

04/12/89 Lowell Kousins Et Al., On v. Jack Anderson

April 12, 1989

OTHER PERSONS SIMILARLY SITUATED, PLAINTIFFS-APPELLANTS

v.

JACK ANDERSON, COUNTY COLLECTOR AND COUNTY TREASURER OF LAKE COUNTY, ET AL., DEFENDANTS-APPELLEES



Before addressing the merits of this case, we must first determine if this court has jurisdiction to hear this appeal since there are pending section 2-611 motions and there is no finding pursuant to Rule 304(a) by the trial court. 107 Ill. 2d R. 304(a).

APPELLATE COURT OF ILLINOIS, SECOND DISTRICT

LOWELL KOUSINS et al., on behalf of themselves and all

536 N.E.2d 487, 180 Ill. App. 3d 827, 129 Ill. Dec. 647 1989.IL.518

Appeal from the Circuit Court of Lake County; the Hon. Stephen E. Walter, Judge, presiding.

APPELLATE Judges:

JUSTICE McLAREN delivered the opinion of the court. UNVERZAGT, P.J., and DUNN, J., concur.

DECISION OF THE COURT DELIVERED BY THE HONORABLE JUDGE MCLAREN

Plaintiffs appeal from the order of the circuit court of Lake County dismissing their amended complaint with prejudice. The trial court held that plaintiffs had an adequate remedy at law and therefore the court lacked jurisdiction in equity to hear plaintiffs' claims. Appeal dismissed.

The named plaintiffs, Lowell and Carol Kousins, reside in Lake County, Illinois. Plaintiffs' real estate taxes for the year 1984 were $3,856.98. This tax liability was to be paid in two equal installments of $1,928.49. The first installment was due on June 2, 1985, and the second installment due on September 3, 1985. Plaintiffs made their first installment payment on July 12, 1985.

On or about July 21, 1985, plaintiffs received notice that they were being charged a penalty of $57.85 because their payment was delinquent. This penalty was calculated as 1 1/2% per month on the unpaid installment, or $28.92 for June and July. Plaintiffs paid the $57.85 penalty on July 21, 1985.

Plaintiffs filed a complaint on March 28, 1988, and an amended class action complaint on April 13, 1988. Plaintiffs contended, inter alia, that any penalty imposed after the date of payment is unauthorized. Plaintiffs sought injunctive and declaratory relief. Defendants filed a motion to dismiss.

On June 22, 1988, the court granted defendants' motion to dismiss with prejudice. The court found that the Revenue Act of 1939 provided plaintiffs with an adequate remedy at law by which they could contest the charge. (Ill. Rev. Stat. 1987, ch. 120, par. 716.) Also, the court found that, while sitting as a court of equity, it did not have jurisdiction to rule on plaintiffs' claims.

On June 29, 1988, defendants filed a motion for attorney fees and costs pursuant to section 2-611 of the Illinois Code of Civil Procedure (Ill. Rev. Stat. 1987, ch. 110, par. 2-611). On July 11, 1988, plaintiffs filed a motion to dismiss defendants' motion and their own motion for attorney fees and costs pursuant to section 2-611. On July 13, 1988, plaintiffs filed a notice of ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.