Jackson Park Yacht Club v. Department of Local Government Affairs

How courts have described this case

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

• stating that “even where the ownership and use of the property remain the same, a party may be required to relitigate the issue of its exemption annually”
• finding a license where the agreement provided that it was not assignable without the consent of the park district
• finding a license where the agreement provided that it was not assignable without the consent of the park district
• where the court found that the permit agreements were revocable licenses, it noted that they were revocable and not assignable without written consent
• cause of action for taxes for one year is not identical to cause of action in subsequent year; therefore, decision adjudicating tax status one year is not res judicata in later years
• cause of action for taxes for one year is not identical to cause of action in subsequent year; therefore, decision adjudicating tax status one year is not res judicata in later years

Source: CourtListener parenthetical corpus (CC0).