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IN RE COUNTY COLLECTOR FOR TAXES FOR 1999

No. 2-08-0927.

922 N.E.2d 372 (2009)

In re Application of the COUNTY COLLECTOR OF DU PAGE COUNTY FOR JUDGMENT FOR TAXES FOR the YEAR 1999 (First American Bank Corporation et al., Objectors-Appellants, v. Gwen Henry, Successor to John Lotus Novak, Du Page County Treasurer and ex officio Du Page County Collector, Applicant-Appellee; The Forest Preserve District of Du Page County, Intervenor-Appellee).

Appellate Court of Illinois, Second District.

Rehearing Denied December 17, 2009.

Attorney(s) appearing for the Case

James A. Rooney, Rooney & Bilton, LLC, Chicago, for First American Bank Corp.

Joseph E. Birkett, DuPage County State's Attorney, Donna B. Pindel, Assistant State's Attorney, Wheaton, for Gwen Henry.

Robert G. Black, Law Offices of Robert G. Black, Naperville; Paul M. Mitchell, Kuhn, Mitchell, Moss, Mork & Lechowicz, LLC, Naperville, for Forest Preserve District of DuPage County.

Justice SCHOSTOK delivered the opinion of the court:

First American Bank and other taxpayers (collectively, the taxpayers) filed objections to 1999 taxes collected by the Du Page County collector on behalf of the Forest Preserve District of Du Page County (the district), specifically for the district's levy for its annual contribution to the Illinois Municipal Retirement Fund (the Fund). The taxpayers argued that the district had no authority to levy taxes in 1999...

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