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BALMORAL RACING CLUB, INC. v. TOPINKA

Nos. 1-00-3343, 1-00-3344.

778 N.E.2d 239 (2002)

334 Ill. App.3d 454

268 Ill.Dec. 253

BALMORAL RACING CLUB, INC., and Maywood Park Trotting Association, Inc., Plaintiffs-Appellees, v. Judy Baar TOPINKA, Treasurer; The Department of Revenue; and Illinois Racing Board, Defendants-Appellants. Hawthorne Race Course, Inc., Plaintiff-Appellee, v. Judy Baar Topinka, Treasurer; The Department of Revenue; and Illinois Racing Board, Defendants-Appellants.

Appellate Court of Illinois, First District, Fifth Division.

September 30, 2002.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Joel D. Bertocchi, Solicitor General, Jerald S. Post, Assistant Attorney General, Chicago, for Appellants.

Edward M. White, Michael J. Murray, Carey, Filter, White & Boland, Chicago, for Appellee Hawthorne.

Philip J. Rock, Jeffrey D. Corso, Rock, Fusco & Garvey, Ltd., Chicago, for Appellees Balmoral & Maywood.

Justice BUCKLEY delivered the opinion of the court:

In October 1999, plaintiff Hawthorne Race Course (Hawthorne) filed a complaint against defendants Illinois State Treasurer Judy Baar Topinka, the Department of Revenue (Department), and the Illinois Racing Board (Racing Board) seeking an injunction and declaratory judgment. Hawthorne alleged that a 1999 amendment to the Illinois Horse Racing Act of 1975 (Racing Act) (230 ILCS 5/1 through 55 (West Supp. 1999)) creating...

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