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08/01/88 In Re Application of the County Collector of Kane County

August 1, 1988

IN RE APPLICATION OF THE COUNTY COLLECTOR OF KANE COUNTY


APPELLATE COURT OF ILLINOIS, SECOND DISTRICT

FOR JUDGMENT FOR DELINQUENT TAXES FOR THE YEAR 1985

(The People ex rel. Robert Critton, Kane County

Collector, Applicant-Appellee, v.

American National Bank and Trust Company, as Trustee, et

al., Objectors-Appellants (The City of Aurora,

Intervenor-Appellee))

527 N.E.2d 141, 172 Ill. App. 3d 897, 122 Ill. Dec. 769 1988.IL.1184

Appeal from the Circuit Court of Kane County; the Hon. Michael J. Colwell, Judge, presiding.

APPELLATE Judges:

JUSTICE NASH delivered the opinion of the court. INGLIS and WOODWARD, JJ., concur.

DECISION OF THE COURT DELIVERED BY THE HONORABLE JUDGE NASH

Certain tax objectors appeal from an order of the circuit court which overruled their objections to entry of judgment against them for delinquent real estate taxes for 1985. Objectors challenged the extension of the tax levy of the City of Aurora against their property on the ground that at the time the levy ordinance was passed by the city, no appropriation ordinance was in force and effective, and the levy was thus invalid.

The objectors contend on appeal (1) that the levy ordinance was void as to them for failure of the city to comply with the time periods for publication of ordinances prescribed by section 2-28 of the Aurora Code of Ordinances (Aurora, Ill., Code of Ordinances § 2-28) and by section 1-2-4 of the Illinois Municipal Code (Ill. Rev. Stat. 1985, ch. 24, par. 1-2-4) as the city failed to publish its appropriation ordinance at least 10 days prior to passing the levy ordinance; and (2) that the subsequent act adopted by the General Assembly, which purports to validate Aurora's 1985 tax levy, did not do so.

The City of Aurora responds that by adopting its 1985 appropriation ordinance as a home rule unit, the city repealed and effectively removed the ordinance publication requirements of section 2-28 of Aurora's Code of Ordinances, which had been enacted prior to the adoption of the Illinois Constitution of 1970. The city also asserts that under its home rule powers, it need not follow the publication requirements of section 1-2-4 of the Illinois Municipal Code, and that the apparent limitations on home rule powers found in section 8.2 of "An Act to revise the law in relation to notices" (Notices Act) (Ill. Rev. Stat. 1985, ch. 100, par. 10) were improperly passed by the General Assembly and, thus, do not act to require a home rule unit to follow the publication provisions contained in the Municipal Code. The ...


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