CERES ONE CORP. v. NAPERVILLE TP. RD. DIST.

No. 2-02-1250.

797 N.E.2d 1097 (2003)

343 Ill. App.3d 382

278 Ill.Dec. 179

CERES ONE CORPORATION; ABN Amro Services Company, Inc.; Adventist Health Resources, Inc.; Anvil Office Center (David McCoy and Associates); Babson Brothers Company; Bank One; Beacon Hill; Bernard M. Susman and Company, Inc.; Brucher Machining, Inc.; Calamos Property Holdings, Inc.; Catholic Order of Foresters; CEP Investors VI LP; Chicago Title and Trust 1099828; Cimar Corporation; Cooke, Raymond, College Square Management; Copley Ventures, Inc.; The Donmar Partners, Inc.; DuPage Properties Venture; Eastman Kodak Company; ECD Company; Everpure, Inc.; First Bank of Schaumburg Trust 96-1295; First Chicago Building Corporation; 437 Wrightwood Joint Venture; Gary Wheaton Bank Trust 6621 (Liberty Properties PS); General Binding Corporation; Glendale Joint Venture; Harris Bank Hinsdale L-1212; Harris Bank Hinsdale L-2525; Harris Bank Naperville 4732; Harris Bank Naperville 4736; Harris Bank Naperville 4804; HBH Trust L1769; HBH Trust L3311; Hinsdale Sanitarium-Hospital; Huntington Springs Apartments; Huntington Apartments I; Huntington Apartments II; J.C. Penney Company, Inc.; Klefstad Companies, Inc.; Kohl's Department Store Number 65; Kohl's Department Store Number 77; Kohl's Illinois, Inc.; Michael, and Perla Kohoutek; LaGrange Bank and Trust 7246; Metropolitan Life (Naper/Deihl); Midamerica Federal Savings Bank; Anthony Mourek; MS Management Services LP (Met Life-Commerce Plaza-Metro West); Natural Gas Pipeline; Norcor Autocare Associates, L.P.; Norcor Investments, Inc., LLC; North Park Mall (Met Life); Ohio Police and Fireman Fund; Office Park of Hinsdale; Old Kent Bank Trust 94-1252; Park Place of Naperville; Ponds of Pembroke; Progressive Properties; Sather Builders (Olga Bancroft); Sather and Son (Olga Bancroft); Sears Roebuck and Company; Sidcor Westmont Associates; 619 Partners; William L. Smith, Jr.; Tire and Auto Holdings, Inc.; Trisis Trust; Usgi, Inc.; Windsor Park Manor, Objectors-Appellees, v. The NAPERVILLE TOWNSHIP ROAD DISTRICT, Intervenor-Appellant.

Appellate Court of Illinois, Second District.

September 30, 2003.


Attorney(s) appearing for the Case

Richard J. Tarulis, Eric L. Walberg, Brooks, Adams & Tarulis, Naperville, for Naperville Township Road District.

James A. Geraghty, Wheaton, for Ceres One Corp.

Joseph E. Birkett, Du Page County State's Attorney, Paul F. Bruckner, Assistant State's Attorney, Wheaton, for John Novak Du Page County Collector.


Justice O'MALLEY delivered the opinion of the court:

Ceres One Corporation and others (objectors) filed tax objections in the circuit court of Du Page County challenging the 1996 tax levy of the Naperville Township Road District (District). Objectors brought nine objections labeled (A) through (I). The trial court granted objectors' motion for summary judgment on objection (H), which challenged the portion of the 1996 levy designated for the "permanent road fund....

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