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  5. 103 Ill.2d 411 (1984)
 

VILLAGE OF PAWNEE v. JOHNSON

Nos. 59412, 59432 cons.

103 Ill.2d 411 (1984)

469 N.E.2d 1365

THE VILLAGE OF PAWNEE et al., Appellees v. J. THOMAS JOHNSON, Director of Revenue, et al., Appellants.

Supreme Court of Illinois.

Opinion filed October 3, 1984.

Attorney(s) appearing for the Case

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

Thomas W. Kelty, of Pfeifer & Kelty, P.C., of Springfield, and Donald J. Kreger and John M. Myers, of Friedman & Koven, of Chicago, for appellees.

Judgment affirmed.

JUSTICE MORAN delivered the opinion of the court:

Plaintiffs, the village of Pawnee and the city of Springfield (municipalities), brought a class action in the circuit court of Sangamon County on behalf of all Illinois municipal corporations, similarly situated, against defendants, J. Thomas Johnson, Director of the Department of Revenue for the State of Illinois (Director); Roland W. Burris, Comptroller of the State of Illinois (Comptroller...

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