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VILLAGE OF PAWNEE v. JOHNSON

No. 4-83-0220.

119 Ill. App.3d 164 (1983)

456 N.E.2d 1105

THE VILLAGE OF PAWNEE et al., Plaintiffs-Appellants, v. J. THOMAS JOHNSON, Director of the Department of Revenue, et al., Defendants-Appellees.

Appellate Court of Illinois — Fourth District.

Opinion filed November 3, 1983.

Attorney(s) appearing for the Case

Thomas W. Kelty, of Pfeifer & Kelty, P.C., of Springfield, and John M. Myers, of Friedman & Koven, of Chicago, for appellants.

Neil F. Hartigan, Attorney General, of Springfield (Imelda R. Terrazino, Assistant Attorney General, of counsel), for appellees.

Affirmed in part, and reversed in part and remanded.

JUSTICE GREEN delivered the opinion of the court:

The principal issue in this appeal is whether certain statutory provisions (Ill. Rev. Stat. 1981, ch. 24, par. 8-11-1; ch. 85, par. 902; and ch. 102, par. 34) require the defendants to credit municipalities with the interest income which accrues on tax receipts collected, invested, and distributed by the defendants...

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