WKS CRYSTAL LAKE, LLC v. LEFEW

No. 2-15-0544.

53 N.E.3d 83 (2015)

403 Ill. Dec. 29

2015 IL App (2d) 150544

WKS CRYSTAL LAKE, LLC; Exceed Floor and Home; Crystal Corners, LLC; Virginia Park Investments, LLC; Crystal Real Estate Partners, LLC; Kensington Realty Advisors; Crystal Lake 31 14, LLC; Inland Showplace, LLC; Inland J8K, LLC; Crystal Home State Bank Trust No. 3072; Inland Crystal Point, LLC; Inland Bohl Farm, LLC; SMK Enterprises; UTEG Apartments; TI Crystal Lake, LLC; Eisenmann Corporation; CLK Enterprises, LLC; Merryman 1, LLC; SCSA, LLC (Colonial Ice Cream Inc.); Brilliance Land Management, LLC; Lazzara Properties, LLC; Four Colonies Condominium Association 1; Coach Houses of Chasefield Crossing No. 1 Condominium Association; Crystal Lake Apartments Ltd. Partnership; Wolf Realty; Menard, Inc.; Donald and Alana O'Connor; Saini Group, LLC; Midwest Petroleum Development Company; Centro Bradley; Fuhler Properties; Forward Capital, LLC; Del Boca Vista, LLC; 651 JCMTN, LLC; Spring Ridge Manor Home Condominium Association; Dayton Hudson Corporation (Target); The Ashton Pointe at Crystal Lake Condominium Association; Somerset Condominium Association of Crystal Lake; Robert Rohrman; Crystal Lake Shops, LLC; The Crystal in the Park Unit One Homeowners Association; Westwood Park Condominiums of Crystal Lake Association; Pingry Place Homeowners Association; Redmond Murphy; Spring Ridge of Crystal Lake Umbrella Association; Atkinson Agency, LLC (Central Park Place); MJK Crystal Lake Real Estate Holdings; Crystal Chateau Condominium Association, Inc.; Indian Hill Trails Property Owners Association, Inc.; Twin Ponds, LLC; Jackson Enterprises, LLC; Martin Chevrolet; and Home Depot, Plaintiffs-Appellees, v. William LeFEW, in His Official Capacity as McHenry County Treasurer and ex-officio McHenry County Collector, Defendant (The City of Crystal Lake, Intervenor-Appellant; Community Consolidated School District 47 and Community High School District 155, Intervenors).

Appellate Court of Illinois, Second District.

Rehearing Denied January 25, 2016.


Attorney(s) appearing for the Case

Victor P. Filippini Jr. , Betsy L. Gates , and Robert T. Pickrell , all of Filippini Law Firm, LLP, of Evanston, and John Cowlin , of Cowlin, Curran & Coppedge, of Crystal Lake, for appellant.

Timothy P. Dwyer , of Law Offices of Timothy P. Dwyer, of St. Charles, for appellees.

Daniel L. Hamilton and Andrew M. Ramage , both of Brown, Hay & Stephens, LLP, of Springfield, for amicus curiae.


OPINION

¶ 1 The plaintiffs, who pay property taxes that fund the intervenors' expenditures, challenged the propriety of the 2013 tax levy ordinance enacted by one of the intervenors, the City of Crystal Lake (City). The circuit court of McHenry County granted...

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