HARTNEY FUEL OIL COMPANY v. HAMER

Attorney(s) appearing for the Case

Lisa Madigan , Attorney General, of Springfield ( Michael S. Scodro , Solicitor General, Jane Elinor Notz , Deputy Solicitor General, and Paul Berks , Assistant Attorney General, of Chicago, of counsel), for appellants Brian A. Hamer, Director, Illinois Department of Revenue, and Dan Rutherford, Treasurer of Illinois.

Timothy L. Bertschy , Brad A. Elward , and Maura Yusof , of Heyl, Royster, Voelker & Allen, Judith Kolman , of Rosenthal, Murphey, Coblentz & Donahue, Gino L. DiVito , Karina Zabicki DeHayes , Daniel I. Konieczny , John M. Fitzgerald and John J. Barber , of Tabet, DiVito & Rothstein LLC, and Anita Alvarez , State's Attorney, all of Chicago ( Patrick T. Driscoll, Jr. , Allison C. Marshall and Kent S. Ray , Assistant State's Attorneys, of counsel), for intervenors-appellants.

Robert N. Hochman , Scott J. Heyman and Charles K. Schafer , of Sidley Austin, LLP, of Chicago, and Michael T. Reagan , of Ottawa, for appellee Hartney Fuel Oil Company.

David A. Rolf and Todd M. Turner , of Sorling, Northrup, Hanna, Cullen & Cochran, Ltd., of Springfield, for appellees Board of Commissioners of Putnam County and Board of Trustees of the Village of Mark.

Stephen R. Patton , Corporation Counsel, of Chicago ( Benna Ruth Solomon and Weston Hanscom , of counsel), for amicus curiae City of Chicago.

Sonni Choi Williams , Interim Corporate Counsel, of Peoria, for amici curiae City of Peoria and County of Peoria.

Steven D. Mahrt , Corporation Counsel, of Normal, for amicus curiae Town of Normal.

Jack M. Siegel , of Holl and & Knight, LLP, of Chicago, for amicus curiae Village of Schaumburg.

Steven E. Wermcrantz , of Springfield, for amici curiae Illinois Petroleum Marketers Association and Illinois Association of Convenience Stores.

Mark P. Rotatori , Brian J. Murray and Meghan E. Sweeney , of Jones Day, of Chicago, for amici curiae Taxpayers' Federation of Illinois and Illinois Retail Merchants Association.

Justices Freeman, Thomas, Kilbride, Karmeier, Burke, and Theis concurred in the judgment and opinion.