Justice CALLUM delivered the opinion of the court:
I. INTRODUCTION
The tax objectors, over 2,000 property owners in Stephenson County, filed a tax objection complaint (35 ILCS 200/23-10 (West 2000)) directed against levies under the Local Governmental and Governmental Employees Tort Immunity Act (Tort Immunity Act or Act) (745 ILCS 10/9-107(b) (West 2000)) for the 2000 tax year by Freeport School District No. 145, Freeport Park District, Pearl City School...
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