In re Application of Du Page County Collector
Case Date: 04/30/1997
Court: 2nd District Appellate
Docket No: 2-96-0842
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___________________________________________________________________ IN THE APPELLATE COURT OF ILLINOIS SECOND DISTRICT ___________________________________________________________________ In re APPLICATION OF THE ) Appeal from the Circuit Court DU PAGE COUNTY COLLECTOR, ) of Du Page County. for Judgment for Delinquent ) Taxes for the Year 1990 ) No. 91--TX1--130 ) (John Lotus Novak, Petitioner- ) Appellee, v. American National ) Bank, Trust No. 62999; Athena ) Industries; Brush Hill Trust; ) Connecticut Mutual; DeVry, ) Inc.; Edgewood Bank; Wilbur A. ) Eich, Trustee; FVOC II/Walsh, ) Higgins; Glen Ellyn Clinic; ) High Grove East/Walsh, Higgins; ) IR Construction Products Compa- ) ny; John M. Smythe Company; ) Lawrence Kadish; Pansophic Sys- ) tems; Rogers and Company; Summit) Associates; Urbco, Inc.; UTI of ) Honorable Illinois; and Walsh, Higgins, ) John W. Darrah, Objectors-Appellants). ) Judge, Presiding. _________________________________________________________________ JUSTICE COLWELL delivered the opinion of the court: Objectors, owners of real property in Du Page County, appeal an order granting summary judgment to the petitioner, John Lotus Novak, the Du Page County Collector (Collector), and overruling objections to taxes levied by various school districts and other taxing bodies for contributions to the Illinois Municipal Retirement Fund (IMRF). Objectors and the Collector stipulated that, with specified exceptions, the trial court's resolution of the objection of American National Bank, Trust No. 62999, to the tax levy of School District No. 203 (the district) for fiscal 1990 would bind other taxing districts for other years insofar as the objections to those levies raised legally indistinguishable issues. On appeal (see 155 Ill. 2d R. 304(a)), objectors argue that the trial court erred in upholding the district's IMRF-related tax levy for fiscal 1990. Objectors maintain that the district did not comply with section 7--171(a) of the Illinois Pension Code (Ill. Rev. Stat. 1989, ch. 108 |