BLTREJV3 CHICAGO, LLC, and FIVE TEN ILLINOIS III, LLC, Petitioners-Appellants,
THE KANE COUNTY BOARD OF REVIEW, Respondent-Appellee
Appeal from the Circuit Court of Kane County. No. 13-MR-1006. Honorable David R. Akemann, Judge, Presiding.
Tax appeals sent to respondent board of review by a third-party commercial carrier on the due date for filing an appeal on a property tax assessment were untimely because they were not sent by the United States mail and the " mailbox rule" did not apply, notwithstanding the fact that the supreme court rules were amended to allow the use of third-party commercial carriers as an acceptable method for the delivery of documents pursuant to the " mailbox rule," since the board's rules state that only documents sent by the United States mail will receive the benefit of the " mailbox rule," by establishing its rules, the board is complying with the Tax Code's requirements, and until the board amends its rules to apply the " mailbox rule" to third-party commercial carriers, appeals must be sent by the United States mail to benefit from the rule.
Mindy S. Salyer, Amanda L. Moressi, and Brittney B. Rykovich, all of Salyer Law Offices, LLC, of Chicago, for appellants.
Joseph H. McMahon, State's Attorney, of St. Charles (Joseph F. Lulves and Erin M. Gaeke, Assistant State's Attorneys, of counsel), for appellee.
JUSTICE McLAREN delivered the judgment of the court, with opinion. Presiding Justice Burke and Justice Jorgensen concurred in the judgment and opinion.
[¶1] Petitioners, BLTREJV3 Chicago, LLC, and Five Ten Illinois III, LLC, appeal from the trial court's denial of their petition for declaratory judgment and interlocutory injunctive relief and its grant of the motion for judgment on the pleadings by respondent, the Kane County Board of Review (Board). For the reasons that follow, we affirm.
[¶2] I. BACKGROUND
[¶3] No material facts are in dispute. Petitioners own real properties in Kane
County, Illinois. The Aurora Township property tax assessment list for the subject properties was published on September 4, 2013, and tax appeals to the Board were due on October 4, the thirtieth day after the date of publication. Petitioners sent to the Board, via FedEx (a third-party commercial carrier), tax appeals for 72 separate properties on October 4. These appeals were received by the Board on October 7. In a letter dated October 25, the Board notified petitioners that 71 of the appeals were being rejected as untimely. Petitioners received this notification on October 28.
[¶4] On November 15, petitioners filed their petition for declaratory judgment and injunctive relief, seeking a ruling that the tax appeals were timely filed and also requesting a preliminary injunction prohibiting the Board from closing its 2013 session until these issues were resolved. Alternatively, petitioners asked the ...