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P & S GRAIN, LLC v. COUNTY OF WILLIAMSON

No. 5-09-0079.

926 N.E.2d 466 (2010)

P & S GRAIN, LLC, an Illinois Limited Liability Company, and V.W. Bowman Oil Company, a Missouri Corporation, Plaintiffs-Appellants, v. The COUNTY OF WILLIAMSON, Illinois, an Illinois Unit of Local Government, Brian A. Hamer, Director, Illinois Department of Revenue, an Agency of State Government, and The Boards of Education of Johnston City, Marion, Crab Orchard, Herrin, and Carterville School Districts, Defendants-Appellees.

Appellate Court of Illinois, Fifth District.

April 2, 2010.

Attorney(s) appearing for the Case

Ronald E. Osman, Ronald E. Osman & Associates, Ltd., Marion, IL, for Appellants.

Merry C. Rhoades, Daniel J. Rhoads, Tueth, Keeney, Cooper, Mohan & Jackstadt, PC, Edwardsville, IL, for The Boards of Education of Johnston City, Marion, Crab Orchard, Herrin, and Carterville School Districts.

Stephen E. Norris, Deputy Director, Sharon Shanahan, Staff Attorney, State's Attorneys Appellate Prosecutor, Mt. Vernon, IL, for The County of Williamson, Illinois.

Justice STEWART delivered the opinion of the court:

The plaintiffs, P & S Grain, LLC (P & S), and V.W. Bowman Oil Company (Bowman), filed a complaint seeking a declaratory judgment, injunctive relief, and a temporary restraining order. In their complaint, they challenge (1) the constitutionality of Public Act 95-0675 (Pub. Act 95-0675, eff. October 11, 2007), which, inter alia, added section 5-1006.7 to the Counties Code (55 ILCS 5/5-1006.7 (West Supp...

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