Illinois Home Rule and Taxation: A New Approach to Local Government Enabling Authority

Abstract

This Article examines and assesses the use of the home rule powers which were granted to local governments by the 1970 Constitution. Focusing primarily on the power of taxation, the Article notes that the use of the home rule powers has been restrained and generally successful. The Article points to narrow judicial reactions, however, which may conflict with the apparent intent of the constitution's drafters to grant broad authority to local government under the home rule powers.