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Divided Supreme Court Upholds Chicago Condo Association Ordinance

Yesterday, the Illinois Supreme Court filed its long-awaited opinion in Palm v. 2800 Lake Shore Drive Condominium Association. Although on its face, Palm relates only to the enforceability of a Chicago city ordinance on...more

Cook County’s April Fool's Day Joke -- Use Tax on Non-Titled Personal Property Scheduled To Go Into Effect April 1, 2013

Cook County, Illinois, has enacted a 1.25 percent use tax on the "value" of non-titled personal property (i.e., personal property other than motor vehicles) purchased outside Cook County, not subject to Cook County sales tax,...more