Justice BOWMAN delivered the opinion of the court:
On March 12, 2003, petitioner, LaSalle Bank National Association (LaSalle), as trustee for Inland Real Estate (Inland), filed a petition to disconnect approximately 78.7 acres of property under section 7-3-6 of the Illinois Municipal Code (disconnection statute) (65 ILCS 5/7-3-6 (West 2002)). Based on the doctrine of collateral estoppel, the Village of Bull Valley (Village) moved to dismiss the disconnection petition...
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