Carle Foundation v. ILLINOIS DEPT. REVENUE

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• taxpayer retained common-law right to challenge “unauthorized” tax directly in court, as statute specifically provided for direct court challenge, not administrative route, for that particular exemption claim
• “under Allphin, if a taxpayer could contest the denial of an exemption by litigating under the Administrative Review Law, the taxpayer had to take that route rather than petition for an injunction”
• If the legislature had intended to make an exception to the doctrine of election of remedies in section 23 — 25 of the Property Tax Code, it could easily have done so. But it did not; therefore, the court presumed that it had no such intention.
• If the legislature had intended to make an exception to the doctrine of election of remedies in section 23–25 of the Property Tax Code, it could easily have done so. But it did not; therefore, the court presumed that it had no such intention.

Source: CourtListener parenthetical corpus (CC0).