OPINION
Presiding Justice TURNER delivered the judgment of the court, with opinion.
¶ 1 In October 2010, defendant, the Board of Trustees (Board) of the Teachers' Retirement System of the State of Illinois (TRS), found plaintiff, Kildeer-Countryside School District No. 96 (District), owed TRS a $53,705.27 employer contribution under section 16-158(f) of the Illinois Pension Code (Pension Code) (40 ILCS 5/16-158(f) (West Supp.2007) (eff. Aug. 21, 2007...
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