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03/29/89 In Re Application of County Collector of Mchenry County

March 29, 1989

IN RE APPLICATION OF COUNTY COLLECTOR OF MCHENRY COUNTY


APPELLATE COURT OF ILLINOIS, SECOND DISTRICT

(Gary Verdung, McHenry County Collector,

Plaintiff-Appellant, v.

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

Defendants-Appellees)

536 N.E.2d 1288, 181 Ill. App. 3d 345, 130 Ill. Dec. 77 1989.IL.437

Appeal from the Circuit Court of McHenry County; the Hon. Thomas Schermerhorn, Judge, presiding.

APPELLATE Judges:

JUSTICE DUNN delivered the opinion of the court. LINDBERG and McLAREN, JJ., concur.

DECISION OF THE COURT DELIVERED BY THE HONORABLE JUDGE DUNN

Plaintiff, Gary Verdung, the McHenry County collector, appeals from an order of the trial court granting a tax refund of $10,120.75 to defendant tax objectors Palatine National Bank, trust No. 953, et al. The trial court found that plaintiff's extension of a 1984 tax levy for Community School District No. 300 (District 300) was improper because it was filed after the statutory due date. The sole issue presented on appeal is whether section 17-3.2 of the School Code (Code) (Ill. Rev. Stat. 1987, ch. 122, par. 17-3.2) authorizes a county collector to levy a tax for educational purposes after the statutory due date provided for by section 17-11 of the Code (Ill. Rev. Stat. 1987, ch. 122, par. 17-11). We reverse and remand.

Prior to the last Tuesday in December 1984, District 300 filed its tax levy certificate which extended the 1984 tax for educational purposes at a rate of 2.4% for each $100 of assessed valuation. On February 26, 1985, pursuant to section 17-3.2 of the Code (Ill. Rev. Stat. 1987, ch. 122, par. 17-3.2), the voters of District 300 passed a proposition to increase the annual school budget for the current fiscal year. According to the proposition, the tax rate for educational purposes would be increased from 2.4% to 2.9%. On March 26, 1985, District 300 filed a supplemental levy resolution which extended the 1984 tax for educational purposes at a rate of 2.9%.

On January 24, 1986, defendants filed an objection to District 300's supplemental levy. Defendants' complaint alleged that because District 300 failed to certify and return the supplemental levy to the county clerk on or before the last Tuesday in December, the supplemental levy was void. The trial court agreed with defendants and granted their objections. From that order, plaintiff brought this appeal.

Under section 17-1 of the Code (Ill. Rev. Stat. 1987, ch. 122, par. 17-1), the board of education for each district must, within or before the first quarter of each fiscal year, adopt an annual budget. The board is free to determine the dates upon which its fiscal year revolves. (See Ill. Rev. Stat. 1987, ch. 122, par. 17-1.) For a given tax year, section 17-11 of the Code requires that each district ascertain how much money must be raised by taxes for educational purposes for the ensuing year and ...


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