Justice GREIMAN delivered the opinion of the court:
Kevin Ball and May Kostelny (plaintiffs) are Village of Streamwood (Streamwood or the Village) residents and homeowners contesting the constitutionality of an exemption to Streamwood's real estate transfer tax (the tax). The tax, as amended, imposes on sellers of real property a $3 fee for every $1,000 of their property's purchase price (a home sold for $300,000 would incur a $900 tax). The challenged exemption relieves...
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