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01/19/88 In Re Application of County Collector of Mchenry County

January 19, 1988

IN RE APPLICATION OF COUNTY COLLECTOR OF MCHENRY COUNTY


APPELLATE COURT OF ILLINOIS, SECOND DISTRICT

(Audrey Walgenbach, McHenry County Collector,

Petitioner-Appellant, v.

Palatine National Bank, Trust No. 953, et al.,

Respondents-Appellees)

518 N.E.2d 1250, 165 Ill. App. 3d 165, 116 Ill. Dec. 270 1988.IL.38

Appeal from the Circuit Court of McHenry County; the Hon. James C. Franz, Judge, presiding.

APPELLATE Judges:

JUSTICE REINHARD delivered the opinion of the court. NASH and DUNN, JJ., concur.

DECISION OF THE COURT DELIVERED BY THE HONORABLE JUDGE REINHARD

Petitioner, Audrey Walgenbach, the McHenry County collector, appeals from an order of the circuit court of McHenry County granting a tax refund of $2,334.23 to respondents-tax objectors, Palatine National Bank, trust No. 953, et al., finding that petitioner's extension of a 1983 deficiency tax levy for Community Unit School District No. 300 (district) was improper.179

Petitioner raises the following issue on appeal: whether the 1983 deficiency tax extension was authorized under section 222 of the Revenue Act of 1939 (Act) (Ill. Rev. Stat. 1981, ch. 120, par. 703) where the county clerk used the 1981 valuation for that portion of the district located in Cook County in computing the 1982 equalized assessed valuation for the entire district.

Community Unit School District No. 300 is a multicounty school district located in McHenry, Kane, De Kalb, and Cook Counties. Section 17 -- 12 of the School Code (Code) describes the procedure for levying taxes in a multicounty school district and provides, in pertinent part:

"[Each] county clerk shall ascertain the total equalized valuation of all the taxable property in that part of the district as lies in his county, and certify the amount thereof to the county clerk of each of the other counties in which any part of the district lies. From the aggregate of such equalized valuation and from the certificate of the amount so required to be levied, such clerk shall ascertain the rate per cent required to produce in the district the amount of such levy . . .." Ill. Rev. Stat. 1981, ch. 122, par. 17-12.

The relevant facts at trial were stipulated to as follows. For the 1982 tax year, the county clerk of McHenry County extended taxes for the district at a rate based on an assumed assessed valuation of $406,028,826. The assumed assessed valuation used for the 1982 tax year included the 1981, rather than the 1982, assessed valuation for that portion of the district which lies in Cook County. The correct assessed valuation for the district for the 1982 tax year was $406,044,059. On November 28, 1983, the board of education of the district adopted a resolution ...


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