Tampam, Inc. v. Property Tax Appeal Board

566 N.E.2d 905, 208 Ill. App. 3d 127, 153 Ill. Dec. 55, 1991 Ill. App. LEXIS 130
CourtAppellate Court of Illinois
DecidedJanuary 31, 1991
DocketNo. 2—90—0413
StatusPublished
Cited by5 cases

This text of 566 N.E.2d 905 (Tampam, Inc. v. Property Tax Appeal Board) is published on Counsel Stack Legal Research, covering Appellate Court of Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Tampam, Inc. v. Property Tax Appeal Board, 566 N.E.2d 905, 208 Ill. App. 3d 127, 153 Ill. Dec. 55, 1991 Ill. App. LEXIS 130 (Ill. Ct. App. 1991).

Opinions

JUSTICE McLAREN

delivered the opinion of the court:

Plaintiff, Tampam, Inc., appeals from an order of the circuit court which awarded attorney fees in an amount substantially less than plaintiff had requested. Plaintiff contends that the trial court erred by refusing to award attorney fees for the work performed on a claim contained in its complaint and by using a lower than requested hourly rate to calculate the fee award. We affirm.

On October 24, 1988, plaintiff filed a second amended complaint. Count I of this complaint sought injunctive and monetary relief against the supervisor of assessments for Ogle County, the treasurer of Ogle County, and Ogle County itself for the alleged violation of plaintiff’s civil rights. Count I was based on the Civil Rights Act (42 U.S.C. §1983 (1988)). Plaintiff brought suit on its own behalf and as a representative of the following class:

“All owners of farms in Ogle County, Illinois containing public roads or highways, wasteland, and other land which has been illegally and unconstitutionally assessed and taxed by defendants.”

Plaintiff alleged that its farm contained portions of roadways maintained as public roads, wasteland which makes no contribution to cropland, and fields of irregular size and shape. Plaintiff contended that the above-mentioned property was improperly assessed. Plaintiff admits that county officials exempted from taxation public roadways that encroached upon plaintiff’s farmland, but alleged that the officials did not properly calculate the width of these roadways. Therefore, plaintiff was being overassessed. Plaintiff also complained that county officials were assessing all wasteland at $5 per acre when the statute required the wasteland to be assessed in relation to its contributory value to the farmland. Plaintiff asserted that these improper taxing procedures violated the due process rights of the class, denied the class members the equal protection of the laws and were discriminatory. Plaintiff sought to recover the allegedly improper taxes that had been previously paid, to prevent defendants from collection of these taxes in the future, and to receive attorney fees, costs and expenses.

Count II of plaintiff’s second amended complaint was a petition for administrative review of a decision of the Property Tax Appeal Board. Count II is not a part of this appeal.

Prior to trial, count I was settled by a stipulation insofar as it involved taxes that were being assessed on public roads and highways that encroached on plaintiff’s farmland and land classified as wasteland. Pursuant to the stipulation, if it was determined that a portion of a public road or highway had been improperly taxed to a landowner for the year 1988 or thereafter, the amount of said tax would be refunded. Thereafter, the actual amount of a farm owner’s land consumed by roads and highways would be assessed at the rate of $0 per acre for that landowner. Additionally, the stipulation provided that the assessment of all farmland in Ogle County which was classified as wasteland would be reduced from $5 per acre to $1 per acre for the 1988 tax bills and would be assessed at $0 per acre thereafter. Plaintiff’s attorneys agreed to submit to the court their claims for fees and costs. The stipulation was approved by the court on May 2, 1989.

The issues of the assessor’s failure to assess fields on the basis of their size and shape and the alleged improper classification of certain lands such as pastures and wood lots were not settled by the stipulation. No judgment order disposing of count I was entered, and no appeal was taken from the order approving the stipulation.

Plaintiff filed a petition for attorney fees and costs. The petition sought fees for lead counsel at the rate of $190 per hour while he was employed by the Chicago firm of Bell, Boyd & Lloyd and at the rate of $150 per hour while he was a sole practitioner. The total fee request for lead counsel was $43,312 plus a 50% enhancement due to the unusual and difficult nature of the case. Plaintiff also requested fees at the rate of $95 per hour for local counsel. This fee request totaled $6,140. The total fee request amounted to $74,694.

After a hearing on the matter, the court awarded fees in the reduced amount of $16,346. This award included a 35% reduction for the time spent on the roads and highways claim. The court found that this claim was not viable as a section 1983 claim and was factually and legally distinct from the wasteland claim. The court also reduced the rate of compensation for lead counsel from $190 and $150 per hour to $95 per hour. The court also deducted an additional $3,000 from the award of fees to lead counsel and $800 from the award to local counsel to “reflect the amounts involved in the case and the results obtained.”

On March 21, 1990, the court denied plaintiffs motion to reconsider .the fee award. However, the court did award an additional sum for the preparation of the petition for fees and expenses.

Plaintiff appeals from the court’s orders on fees and expenses entered on September 27, 1989, and March 21, 1990. This appeal was made pursuant to Supreme Court Rule 304(a) (134 Ill. 2d R. 304(a)).

This court issued an order asking the parties to be prepared at oral argument to cite legal authority supporting the proposition that wasteland may be granted exempt status or assessed at zero without a judgmental determination of its contributory value to the farmland parcel pursuant to section 501e. While this issue was addressed by the parties at oral argument, they did not cite statutory authority. We have determined that a resolution of this issue is not specifically required to review the case at bar. Therefore, any discussion of this issue has been omitted from this opinion.

We feel it is necessary to state expressly the limited nature of this review. This court expresses no opinion as to the propriety of the agreements made by the parties and contained in the stipulation. Additionally, this opinion is limited solely to the issues raised by the appellant and countered by the appellees. Any other issues that may appear to have arisen as a result of the procedural history of this case or the unchallenged rulings of the court will not be discussed.

Attorney fees are recoverable in a civil action pursuant to section 1988, which states: “In any action or proceeding to enforce a provision of section[] *** 1983, *** of this title, *** the court, in its discretion, may allow the prevailing party, other than the United States, a reasonable attorney’s fee as part of the costs.” (42 U.S.C. §1988 (1988).) The amount of the fee award rests within the discretion of the trial court. Hensley v. Eckerhart (1983), 461 U.S. 424, 437, 76 L. Ed. 2d 40, 53, 103 S. Ct. 1933, 1941.

A plaintiff seeking attorney fees under section 1988 must initially establish that he or she is the prevailing party. (Hensley, 461 U.S. at 433, 76 L. Ed. 2d at 50, 103 S. Ct. at 1939; Texas State Teachers Association v.

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Cite This Page — Counsel Stack

Bluebook (online)
566 N.E.2d 905, 208 Ill. App. 3d 127, 153 Ill. Dec. 55, 1991 Ill. App. LEXIS 130, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tampam-inc-v-property-tax-appeal-board-illappct-1991.