(DOWNLOAD) "Com. Edison Co. v. Dep't of Local Gov't Aff." by Supreme Court of Illinois # Book PDF Kindle ePub Free

eBook details

Title: Com. Edison Co. v. Dep't of Local Gov't Aff.
Author : Supreme Court of Illinois
Release Date : January 22, 1981
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 70 KB

Description

Rehearing denied October 19, 1981. The plaintiff, Commonwealth Edison Company (Edison), filed a complaint for administrative review in the circuit court of Cook County on November 28, 1978. Edison sought to reverse the assessment for tax purposes of 12 pollution-control facilities located in Cook County, which service Edison's electrical-generating stations. The assessment was made by the defendant Department of Local Government Affairs (Department). The circuit court affirmed the assessment and held that the pollution-control facilities were properly assessed under sections 21a-1 and 21a-3 of the Revenue Act of 1939 (Act) (Ill. Rev. Stat. 1977, ch. 120, pars. 502a-1, 502a-3). The court reasoned that to the extent that pollution-control facilities are included in Edison's rate base from which its rates are determined they are economically productive to their owners. The appellate court reversed and held that the Department's assessment was contrary to the Act, which allows the taxation of pollution-control facilities only to the extent that the facility produces a product or service. (86 Ill. App.3d 768.) We allowed the Department's petition for leave to appeal.