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VALLEY VIEW SCH. DIST. v. DEP'T OF REV.

Nos. 82-389, 82-357 cons.

115 Ill. App.3d 865 (1983)

451 N.E.2d 278

VALLEY VIEW COMMUNITY UNIT SCHOOL DISTRICT NO. 365U et al., Plaintiffs-Appellants, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellees — (Commonwealth Edison Company, Intervenor-Appellee).

Appellate Court of Illinois — Third District.

Opinion filed June 16, 1983.

Attorney(s) appearing for the Case

Edward Petka, State's Attorney, of Joliet (John X. Breslin, of State's Attorneys Appellate Service Commission, of counsel), for appellant Kent Bosworth.

Barry L. Moss, of Moss & Bloomberg, Ltd., of Bolingbrook, for appellant Valley View Community Unit School District No. 365U.

Tyrone C. Fahner, Attorney General, of Springfield (Leslie J. Rosen, Assistant Attorney General, of counsel), for appellee Department of Revenue.

Douglas F. Spesia, of Murphy, Timm, Spesia & Ayers, of Joliet, for appellee Commonwealth Edison Company.

Order affirmed.

PRESIDING JUSTICE BARRY delivered the opinion of the court:

Valley View and the Will County Collector, Kent Bosworth, appeal from the dismissal of their complaint for declaratory judgment brought against the Department of Revenue, challenging the constitutionality of section 21a-3 of the Revenue Act of 1939 (Ill. Rev. Stat. 1981, ch. 120, par. 502a-3) as applied to the Citizens Utilities Company sewage treatment plant and to the Commonwealth...

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