Jackson v. Board of Election Commissioners of the City of Chicago

Summary

The Illinois Supreme Court held that property taxes payable to the Cook County treasurer do not constitute a tax or indebtedness due to the City of Chicago under section 3.1-10-5(b) of the Illinois Municipal Code. Accordingly, Carmelita Earls was not ineligible for municipal office based on alleged arrearages arising from improperly claimed homestead exemptions. The court reversed the appellate court’s judgment and also concluded that a request for a new election was forfeited.

Holdings

1. Property taxes are not a tax or other indebtedness due to a municipality within the meaning of section 3.1-10-5(b) because property owners owe those taxes to county or township tax-collection authorities, not directly to the municipality.
2. The additional property taxes Earls and her husband paid to the Cook County treasurer after the homestead exemptions were challenged did not render Earls ineligible to hold municipal office in Chicago.
3. Although the completed election ordinarily rendered the appeal moot, the Supreme Court could decide the statutory issue under the public-interest exception to mootness.
4. Earls's request for a special election was forfeited, and the majority did not order a new election.

Questions Presented

1. Whether property taxes paid or payable to the Cook County treasurer constitute a tax or other indebtedness due to the City of Chicago under section 3.1-10-5(b) of the Illinois Municipal Code.
2. Whether the additional property-tax payments made after the homestead exemptions were challenged rendered Earls ineligible to seek municipal office.
3. Whether the completed election mooted the appeal and, if so, whether the public-interest exception permitted review.
4. Whether Earls forfeited her request for a special election.

Disposition

reversed