The Fifth District Court of Appeals in Mount Vernon has rejected a local man’s attempt to challenge the constitutionality of property tax assessments and collections. The initial complaint, filed in 2022, named Wayne County Supervisor of Assessments Jodi Poole and Treasurer Yvette Anderson as defendants.
The complainant, William Douglas Laird, co-owns two pieces of land in Wayne County with Beverly Jean Mason, each holding an undivided one-half interest. For tax years 2019, 2020, and 2021, Laird requested separate tax bills reflecting only his share of the property. However, the assessor denied this request, explaining that Laird’s interest was in half of the total 58.25-acre property, not a specific 29.13-acre portion. The assessor further advised that if Laird wanted tax bills for a defined acreage, he and Mason would need to legally partition the property and file updated documentation with the County Clerk’s office.
Judge Kimbara Harrell dismissed Laird’s complaint under the Illinois Code of Civil Procedure. Laird appealed, arguing that if the owner receiving the tax bill failed to pay, the entire property—including his share—could be sold to cover the delinquent amount.
The county countered that the tax assessment and collection process, as well as the tax sale procedure, did not amount to a government taking of property but rather ensured proper tax collection.
The Appellate Court ultimately found no evidence that Laird and Mason’s land was delinquent or subject to a tax sale. Additionally, the court ruled that Laird had failed to demonstrate an actual legal controversy. The court also noted that alternative solutions, such as partitioning the property, were available to resolve any disputes.
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