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eBook details

• Title: Fredman Bros. Furn. v. Dep't of Rev.
• Author : Supreme Court of Illinois
• Release Date : January 21, 1985
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 68 KB

Description

In this case we must determine the effect that a motion for rehearing before an administrative agency had on the requirement of section 4 of the Administrative Review Act (now section 3-103 of the Code of Civil Procedure (Ill. Rev. Stat. 1983, ch. 110, par. 3-103)) that an action to review a final administrative decision shall be filed within 35 days of the decision. Fredman Brothers Furniture Co., Inc. (Fredman Brothers), filed an action for judicial review of a final tax assessment 87 days after the assessment was issued, but only 35 days after a request for an administrative rehearing was denied by the Department of Revenue (the Department).

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