General Motors Corp. v. Pappas

Summary

The Supreme Court of Illinois considered whether taxpayers could receive judgment interest under section 2-1303 of the Code of Civil Procedure on unpaid interest owed under section 23-20 of the Property Tax Code. The court held that judgment interest could be awarded on fixed amounts of outstanding statutory interest, and that the circuit court retained jurisdiction to make such awards after a notice of appeal was filed. The court also held that the appellate court lacked jurisdiction to review the awards to SBC and Newcastle because the collector’s notices of appeal did not include those orders.

Holdings

1. The circuit court retains jurisdiction to award judgment interest on a fixed sum of unpaid statutory interest when the award is collateral or incidental to the judgment and results from a stay pending appeal.
2. The appellate court lacked jurisdiction to review the SBC and Newcastle judgment-interest awards because the collector's notices of appeal did not identify the later orders awarding that relief.
3. The court overlooked any forfeiture arising from the collector's failure to object to the Yetto judgment-interest awards in the circuit court.
4. After the collector pays the principal property-tax refund, section 2-1303 permits judgment interest on the fixed amount of statutory interest that remains unpaid under section 23-20.
5. The amended section 23-20 applies prospectively; taxpayers receive the former 5% rate through December 31, 2005, and the amended CPI-based rate beginning January 1, 2006.
6. General Motors was not barred from seeking judgment interest under section 2-1303 merely because it had not previously requested or received such an award; the matter required remand to determine whether the outstanding statutory interest had been tendered.

Questions Presented

1. Whether the circuit court retained jurisdiction after notices of appeal were filed to award judgment interest to SBC and Newcastle on unpaid statutory interest stayed pending appeal.
2. Whether the appellate court had jurisdiction to review those judgment-interest awards when the collector's notices of appeal did not identify the later orders awarding the interest.
3. Whether the collector forfeited the right to challenge the Yetto taxpayers' judgment-interest awards by failing to object in the circuit court.
4. Whether section 2-1303 of the Code of Civil Procedure permits judgment interest on a fixed amount of statutory interest owed under section 23-20 of the Property Tax Code after the principal tax refund has been paid.
5. Whether the 2006 amendment to section 23-20 applied prospectively, permitting 5% interest only through December 31, 2005, and the CPI-based rate thereafter.
6. Whether General Motors could seek judgment interest under section 2-1303 even though it had not previously requested or been awarded that relief.

Disposition

other