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COUNTY OF WILL v. VILLAGE OF ROCKDALE

No. 3-91-0433.

589 N.E.2d 1017 (1992)

226 Ill. App.3d 634

168 Ill.Dec. 617

COUNTY OF WILL, Plaintiff-Appellant, v. VILLAGE OF ROCKDALE, Defendant-Appellee.

Appellate Court of Illinois, Third District.

March 20, 1992.

Attorney(s) appearing for the Case

Robert M. Hansen, State's Attys. Appellate Prosecutor (argued), Ottawa, Edward A. Burmila, Jr., State's Atty., Joliet, for County of Will.

James E. Babcock, William G. Troka (argued), Wright & Babcock, Ltd., Joliet, for Village of Rockdale.

Justice HAASE delivered the opinion of the Court.

The plaintiff, County of Will (the County), brought this action against the defendant, Village of Rockdale (the Village), seeking a declaratory judgment that the county treasurer was not required by law to bill and collect the Village's special service area tax. The special tax was based upon the amount of front footage of property in a special service area pursuant to section 10 of "An Act to provide the manner of...

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