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02/03/88 In Re Application of County Collector of Mchenry County

February 3, 1988

IN RE APPLICATION OF COUNTY COLLECTOR OF MCHENRY COUNTY


APPELLATE COURT OF ILLINOIS, SECOND DISTRICT

(The People ex rel. Audrey Walgenbach,

Petitioner-Appellant, v.

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

Respondents-Appellees)

518 N.E.2d 1253, 166 Ill. App. 3d 11, 116 Ill. Dec. 273 1988.IL.138

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 a judgment of the circuit court of McHenry County granting tax refunds of $21,296, $13,609.78, and $2,883.26 to respondents-tax objectors, Palatine National Bank, trust No. 953, et al., and finding that there was no fraud or concealment of property by respondents, that any error was made by the taxing body, and that there must be finality, stability, and security to the taxpayers.

The relevant facts in these three cases, consolidated in the circuit court, were stipulated to as follows. Community Unit School District No. 220 (School District No. 220) is a multicounty school district located in Cook, Lake, Kane, and McHenry Counties. Section 164a of the Revenue Act of 1939 (Act) (Ill. Rev. Stat. 1981, ch. 120, par. 645a), which provides for a fair apportionment of the burden of taxation of property situated in taxing districts that lie in more than one county, authorizes the Department of Revenue to apportion the amounts to be raised by taxation within multiple counties in the taxing district, so that each portion shall bear that burden of taxation as though property, or classes thereof, in all parts of the overlapping taxing district had been assessed at the same proportion of actual value. It also authorizes the Department of Revenue to certify, to each county clerk, the amounts which shall be extended upon the property of the taxing district which lies in his county. Ill. Rev. Stat. 1981, ch. 120, par. 645a.

However, for the tax years 1980, 1981, and 1982, the certifications of the amount to be extended under the fair apportionment computations were not received by the county clerk of McHenry County until after the time the tax bills had been prepared and sent out. Hence, the previous year's figures were utilized. For each of the years, 1980, 1981, and 1982, the amount of taxes that should have been extended against the McHenry County taxable property for School District No. 220 was lower than the amount subsequently received from the Department of Revenue by the following amounts:

Year Amount of Utilization ...


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