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Nationwide General Insurance Company v. Shapo

April 10, 2002

NATIONWIDE GENERAL INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (00MR5) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
NATIONWIDE MUTUAL FIRE INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (00MR6) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
NATIONWIDE PROPERTY AND CASUALTY INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (00MR7) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
NATIONWIDE LIFE INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (00MR8) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
NATIONWIDE MUTUAL INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (00MR9) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
NATIONAL CASUALTY COMPANY, PLAINTIFF-APPELLANT, V. (00MR10) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
COLONIAL LIFE AND ACCIDENT INSURANCE COMPANY; COMMERCIAL LIFE INSURANCE COMPANY; PAUL REVERE LIFE INSURANCE COMPANY; PAUL REVERE PROTECTIVE LIFE INSURANCE COMPANY; PAUL REVERE VARIABLE ANNUITY INSURANCE COMPANY; PROVIDENT LIFE AND ACCIDENT INSURANCE COMPANY; AND UNUM LIFE INSURANCE COMPANY OF AMERICA, PLAINTIFFS-APPELLANTS, V. (00MR11) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AMERICAN FAMILY MUTUAL INSURANCE COMPANY AND AMERICAN STANDARD INSURANCE COMPANY OF WISCONSIN, PLAINTIFFS-APPELLANTS, V. (00MR12) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
CHARTER OAK FIRE INSURANCE COMPANY; PHOENIX INSURANCE COMPANY; TRAVELERS INSURANCE COMPANY; TRAVELERS INDEMNITY COMPANY; AND TRAVELERS INDEMNITY COMPANY OF CONNECTICUT, PLAINTIFFS-APPELLANTS, V. (00MR129) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
PRINCIPAL LIFE INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (00MR166) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
CONNECTICUT GENERAL LIFE INSURANCE COMPANY AND LIFE INSURANCE COMPANY OF NORTH AMERICA, PLAINTIFFS-APPELLANTS, V. (00MR506) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
PRIMERICA LIFE INSURANCE COMPANY AND GULF INSURANCE COMPANY, PLAINTIFFS-APPELLANTS, V. (00MR566) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
LAKE STATES INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (00MR584) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AETNA LIFE INSURANCE AND ANNUITY COMPANY, PLAINTIFF-APPELLANT, V. (00MR592) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AETNA LIFE INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (00MR593) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
HARTFORD FIRE INSURANCE COMPANY; HARTFORD ACCIDENT AND INDEMNITY COMPANY; HARTFORD CASUALTY COMPANY; HARTFORD UNDERWRITERS INSURANCE COMPANY; TWIN CITY FIRE INSURANCE COMPANY; HARTFORD INSURANCE COMPANY OF THE MIDWEST; HARTFORD LIFE INSURANCE COMPANY; HARTFORD LIFE AND ACCIDENT INSURANCE COMPANY; AND ITT HARTFORD LIFE AND ANNUITY INSURANCE COMPANY, PLAINTIFFS-APPELLANTS, V. (00MR594) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
FARMERS INSURANCE EXCHANGE; MID-CENTURY INSURANCE COMPANY; AND TRUCK INSURANCE EXCHANGE, PLAINTIFFS-APPELLANTS, V. (00MR597) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AMERICAN FIRE AND CASUALTY COMPANY; THE AUTOMOBILE INSURANCE COMPANY OF HARTFORD; THE CHARTER OAK FIRE INSURANCE COMPANY; FAIRMONT INSURANCE COMPANY; FARMINGTON CASUALTY COMPANY; FIRST NATIONAL INSURANCE COMPANY OF AMERICA; GENERAL INSURANCE COMPANY OF AMERICA; THE OHIO CASUALTY INSURANCE COMPANY; OHIO SECURITY INSURANCE COMPANY; THE PHOENIX INSURANCE COMPANY; PRINCIPAL LIFE INSURANCE COMPANY; RELIANCE INSURANCE COMPANY; RELIANCE NATIONAL INDEMNITY COMPANY; RELIANCE NATIONAL INSURANCE COMPANY; SAFECO INSURANCE COMPANY OF AMERICA; SAFECO NATIONAL INSURANCE COMPANY; TIG COUNTRYWIDE INSURANCE COMPANY; TIG INDEMNITY COMPANY; TIG INSURANCE COMPANY; TIG INSURANCE COMPANY OF MICHIGAN; TIG INSURANCE COMPANY OF AMERICA; TIG PREMIER INSURANCE COMPANY; TRAVELERS CASUALTY AND SURETY COMPANY OF AMERICA; TRAVELERS CASUALTY AND SURETY COMPANY; TRAVELERS CASUALTY AND SURETY COMPANY OF CONNECTICUT; TRAVELERS COMMERCIAL INSURANCE COMPANY; THE TRAVELERS HOME AND MARINE INSURANCE COMPANY; THE TRAVELERS INDEMNITY COMPANY OF CONNECTICUT; THE TRAVELERS INDEMNITY COMPANY; THE TRAVELERS INSURANCE COMPANY; THE TRAVELERS LIFE AND ANNUITY COMPANY; UNITED PACIFIC INSURANCE COMPANY; UNITED WISCONSIN LIFE INSURANCE COMPANY; AND WEST AMERICAN INSURANCE COMPANY, PLAINTIFFS-APPELLANTS, V. (00MR598) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
FEDERAL INSURANCE COMPANY AND THE GREAT NORTHERN INSURANCE COMPANY, PLAINTIFFS-APPELLANTS, V. (00MR690) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AMERICAN CASUALTY COMPANY OF READING, PA.; AMERICAN FAMILY LIFE INSURANCE COMPANY; AMERICAN FIRE AND CASUALTY COMPANY; ATHENA ASSURANCE COMPANY; BOSTON OLD COLONY INSURANCE COMPANY; THE BUCKEYE UNION INSURANCE COMPANY; COLUMBUS LIFE INSURANCE COMPANY; COMMERCIAL INSURANCE COMPANY OF NEWARK, N.J.; THE CONTINENTAL INSURANCE COMPANY; FAIRMONT INSURANCE COMPANY; FARMERS INSURANCE EXCHANGE; THE FIDELITY AND CASUALTY COMPANY OF NEW YORK; FIDELITY AND GUARANTY INSURANCE COMPANY; FIDELITY AND GUARANTY INSURANCE UNDERWRITERS, INC.; FIREMEN'S INSURANCE COMPANY OF NEWARK, N.J.; FIRST NATIONAL INSURANCE COMPANY OF AMERICA; GENERAL INSURANCE COMPANY OF AMERICA; THE GLENS FALLS INSURANCE COMPANY; KANSAS CITY FIRE AND MARINE INSURANCE COMPANY; THE MAYFLOWER INSURANCE COMPANY, LTD.; MID-CENTURY INSURANCE COMPANY; MIDWEST SECURITY LIFE INSURANCE COMPANY; NATIONAL FIRE INSURANCE COMPANY OF HARTFORD; NIAGARA FIRE INSURANCE COMPANY; THE OHIO CASUALTY INSURANCE COMPANY; SAFECO INSURANCE COMPANY OF AMERICA; SAFECO NATIONAL INSURANCE COMPANY; SEABOARD SURETY COMPANY; ST. PAUL FIRE AND MARINE INSURANCE COMPANY; ST. PAUL MERCURY INSURANCE COMPANY; ST. PAUL GUARDIAN INSURANCE COMPANY; ST. PAUL MEDICAL LIABILITY INSURANCE COMPANY; TIG COUNTRYWIDE INSURANCE COMPANY; TIG INDEMNITY COMPANY; TIG INSURANCE COMPANY; TIG INSURANCE COMPANY OF MICHIGAN; TIG INSURANCE CORPORATION OF AMERICA; TIG PREMIER INSURANCE COMPANY; TRANSCONTINENTAL INSURANCE COMPANY; TRUCK INSURANCE EXCHANGE; US FIDELITY AND GUARANTY COMPANY; VALLEY FORGE INSURANCE COMPANY; VALLEY FORGE LIFE INSURANCE COMPANY; WEST AMERICAN INSURANCE COMPANY; WESTERN-SOUTHERN LIFE ASSURANCE COMPANY; AND THE WESTERN AND SOUTHERN LIFE INSURANCE COMPANY, PLAINTIFFS-APPELLANTS, V. (00MR852) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
GOVERNMENT EMPLOYEES INSURANCE COMPANY; GEICO GENERAL INSURANCE COMPANY; GEICO CASUALTY COMPANY; AND GEICO INDEMNITY COMPANY, PLAINTIFFS-APPELLANTS, V. (01MR23) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AETNA LIFE INSURANCE COMPANY,PLAINTIFF-APPELLANT, V. (00MR826) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AETNA LIFE INSURANCE AND ANNUITY COMPANY, PLAINTIFF-APPELLANT, V. (00MR827) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AMERICAN FAMILY LIFE INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (01MR180) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
THE LAFAYETTE LIFE INSURANCE COMPANY; OHIO NATIONAL LIFE ASSURANCE CORPORATION; THE OHIO NATIONAL LIFE INSURANCE COMPANY; STATE AUTO MUTUAL INSURANCE COMPANY; AND STATE AUTO PROPERTY AND CASUALTY INSURANCE COMPANY, PLAINTIFFS-APPELLANTS, V. (01MR182) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AGRICULTURAL INSURANCE COMPANY; AMERICAN ALLIANCE INSURANCE COMPANY; AMERICAN NATIONAL FIRE INSURANCE COMPANY; AMERICAN PREMIER INSURANCE COMPANY; AMERICAN SPIRIT INSURANCE COMPANY; ATLANTA SPECIALTY INSURANCE COMPANY; EAGLE AMERICAN INSURANCE COMPANY; FARMERS INSURANCE EXCHANGE; GREAT AMERICAN INSURANCE COMPANY; HARTFORD ACCIDENT AND INDEMNITY COMPANY; HARTFORD CASUALTY INSURANCE COMPANY; HARTFORD FIRE INSURANCE COMPANY; HARTFORD INSURANCE COMPANY OF THE MIDWEST; HARTFORD LIFE AND ACCIDENT INSURANCE COMPANY; HARTFORD LIFE INSURANCE COMPANY; HARTFORD UNDERWRITERS INSURANCE COMPANY; INFINITY INSURANCE COMPANY; ITT HARTFORD LIFE AND ANNUITY INSURANCE COMPANY; MID-CENTURY INSURANCE COMPANY; MID-CONTINENT CASUALTY COMPANY; TRUMBULL INSURANCE COMPANY; TWIN CITY FIRE INSURANCE COMPANY; AND WINDSOR INSURANCE COMPANY, PLAINTIFFS-APPELLANTS, V. (01MR82) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
EMPLOYERS INSURANCE OF WAUSAU, A MUTUAL COMPANY, A WISCONSIN CORPORATION, PLAINTIFF-APPELLANT, V. (01MR204) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
WAUSAU UNDERWRITERS INSURANCE COMPANY, A WISCONSIN CORPORATION, PLAINTIFF-APPELLANT, V. (01MR203) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
WAUSAU BUSINESS INSURANCE COMPANY, A WISCONSIN CORPORATION,PLAINTIFF-APPELLANT, V. (01MR202) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES.



Appeal from Circuit Sangamon County Court of Thomas R. Appleton, Judge Presiding. Nos. 00MR5, 00MR6, 00MR7, 00MR8, 00MR9, 00MR10, 00MR11, 00MR12, 00MR129, 00MR166, 00MR506, 00MR566, 00MR584, 00MR592, 00MR593, 00MR594, 00MR597, 00MR598, 00MR690, 00MR826, 00MR827, 00MR852, 01MR23, 01MR82, 01MR180, 01MR182, 01MR202, 01MR203, 01MR204.

The opinion of the court was delivered by: Justice Knecht

Released for publication April 12, 2002.

NATIONWIDE GENERAL INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (00MR5) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
NATIONWIDE MUTUAL FIRE INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (00MR6) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
NATIONWIDE PROPERTY AND CASUALTY INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (00MR7) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
NATIONWIDE LIFE INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (00MR8) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
NATIONWIDE MUTUAL INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (00MR9) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
NATIONAL CASUALTY COMPANY, PLAINTIFF-APPELLANT, V. (00MR10) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
COLONIAL LIFE AND ACCIDENT INSURANCE COMPANY; COMMERCIAL LIFE INSURANCE COMPANY; PAUL REVERE LIFE INSURANCE COMPANY; PAUL REVERE PROTECTIVE LIFE INSURANCE COMPANY; PAUL REVERE VARIABLE ANNUITY INSURANCE COMPANY; PROVIDENT LIFE AND ACCIDENT INSURANCE COMPANY; AND UNUM LIFE INSURANCE COMPANY OF AMERICA, PLAINTIFFS-APPELLANTS, V. (00MR11) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AMERICAN FAMILY MUTUAL INSURANCE COMPANY AND AMERICAN STANDARD INSURANCE COMPANY OF WISCONSIN, PLAINTIFFS-APPELLANTS, V. (00MR12) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
CHARTER OAK FIRE INSURANCE COMPANY; PHOENIX INSURANCE COMPANY; TRAVELERS INSURANCE COMPANY; TRAVELERS INDEMNITY COMPANY; AND TRAVELERS INDEMNITY COMPANY OF CONNECTICUT, PLAINTIFFS-APPELLANTS, V. (00MR129) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
PRINCIPAL LIFE INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (00MR166) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
CONNECTICUT GENERAL LIFE INSURANCE COMPANY AND LIFE INSURANCE COMPANY OF NORTH AMERICA, PLAINTIFFS-APPELLANTS, V. (00MR506) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
PRIMERICA LIFE INSURANCE COMPANY AND GULF INSURANCE COMPANY, PLAINTIFFS-APPELLANTS, V. (00MR566) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
LAKE STATES INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (00MR584) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AETNA LIFE INSURANCE AND ANNUITY COMPANY, PLAINTIFF-APPELLANT, V. (00MR592) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AETNA LIFE INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (00MR593) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
HARTFORD FIRE INSURANCE COMPANY; HARTFORD ACCIDENT AND INDEMNITY COMPANY; HARTFORD CASUALTY COMPANY; HARTFORD UNDERWRITERS INSURANCE COMPANY; TWIN CITY FIRE INSURANCE COMPANY; HARTFORD INSURANCE COMPANY OF THE MIDWEST; HARTFORD LIFE INSURANCE COMPANY; HARTFORD LIFE AND ACCIDENT INSURANCE COMPANY; AND ITT HARTFORD LIFE AND ANNUITY INSURANCE COMPANY, PLAINTIFFS-APPELLANTS, V. (00MR594) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
FARMERS INSURANCE EXCHANGE; MID-CENTURY INSURANCE COMPANY; AND TRUCK INSURANCE EXCHANGE, PLAINTIFFS-APPELLANTS, V. (00MR597) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AMERICAN FIRE AND CASUALTY COMPANY; THE AUTOMOBILE INSURANCE COMPANY OF HARTFORD; THE CHARTER OAK FIRE INSURANCE COMPANY; FAIRMONT INSURANCE COMPANY; FARMINGTON CASUALTY COMPANY; FIRST NATIONAL INSURANCE COMPANY OF AMERICA; GENERAL INSURANCE COMPANY OF AMERICA; THE OHIO CASUALTY INSURANCE COMPANY; OHIO SECURITY INSURANCE COMPANY; THE PHOENIX INSURANCE COMPANY; PRINCIPAL LIFE INSURANCE COMPANY; RELIANCE INSURANCE COMPANY; RELIANCE NATIONAL INDEMNITY COMPANY; RELIANCE NATIONAL INSURANCE COMPANY; SAFECO INSURANCE COMPANY OF AMERICA; SAFECO NATIONAL INSURANCE COMPANY; TIG COUNTRYWIDE INSURANCE COMPANY; TIG INDEMNITY COMPANY; TIG INSURANCE COMPANY; TIG INSURANCE COMPANY OF MICHIGAN; TIG INSURANCE COMPANY OF AMERICA; TIG PREMIER INSURANCE COMPANY; TRAVELERS CASUALTY AND SURETY COMPANY OF AMERICA; TRAVELERS CASUALTY AND SURETY COMPANY; TRAVELERS CASUALTY AND SURETY COMPANY OF CONNECTICUT; TRAVELERS COMMERCIAL INSURANCE COMPANY; THE TRAVELERS HOME AND MARINE INSURANCE COMPANY; THE TRAVELERS INDEMNITY COMPANY OF CONNECTICUT; THE TRAVELERS INDEMNITY COMPANY; THE TRAVELERS INSURANCE COMPANY; THE TRAVELERS LIFE AND ANNUITY COMPANY; UNITED PACIFIC INSURANCE COMPANY; UNITED WISCONSIN LIFE INSURANCE COMPANY; AND WEST AMERICAN INSURANCE COMPANY, PLAINTIFFS-APPELLANTS, V. (00MR598) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
FEDERAL INSURANCE COMPANY AND THE GREAT NORTHERN INSURANCE COMPANY, PLAINTIFFS-APPELLANTS, V. (00MR690) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AMERICAN CASUALTY COMPANY OF READING, PA.; AMERICAN FAMILY LIFE INSURANCE COMPANY; AMERICAN FIRE AND CASUALTY COMPANY; ATHENA ASSURANCE COMPANY; BOSTON OLD COLONY INSURANCE COMPANY; THE BUCKEYE UNION INSURANCE COMPANY; COLUMBUS LIFE INSURANCE COMPANY; COMMERCIAL INSURANCE COMPANY OF NEWARK, N.J.; THE CONTINENTAL INSURANCE COMPANY; FAIRMONT INSURANCE COMPANY; FARMERS INSURANCE EXCHANGE; THE FIDELITY AND CASUALTY COMPANY OF NEW YORK; FIDELITY AND GUARANTY INSURANCE COMPANY; FIDELITY AND GUARANTY INSURANCE UNDERWRITERS, INC.; FIREMEN'S INSURANCE COMPANY OF NEWARK, N.J.; FIRST NATIONAL INSURANCE COMPANY OF AMERICA; GENERAL INSURANCE COMPANY OF AMERICA; THE GLENS FALLS INSURANCE COMPANY; KANSAS CITY FIRE AND MARINE INSURANCE COMPANY; THE MAYFLOWER INSURANCE COMPANY, LTD.; MID-CENTURY INSURANCE COMPANY; MIDWEST SECURITY LIFE INSURANCE COMPANY; NATIONAL FIRE INSURANCE COMPANY OF HARTFORD; NIAGARA FIRE INSURANCE COMPANY; THE OHIO CASUALTY INSURANCE COMPANY; SAFECO INSURANCE COMPANY OF AMERICA; SAFECO NATIONAL INSURANCE COMPANY; SEABOARD SURETY COMPANY; ST. PAUL FIRE AND MARINE INSURANCE COMPANY; ST. PAUL MERCURY INSURANCE COMPANY; ST. PAUL GUARDIAN INSURANCE COMPANY; ST. PAUL MEDICAL LIABILITY INSURANCE COMPANY; TIG COUNTRYWIDE INSURANCE COMPANY; TIG INDEMNITY COMPANY; TIG INSURANCE COMPANY; TIG INSURANCE COMPANY OF MICHIGAN; TIG INSURANCE CORPORATION OF AMERICA; TIG PREMIER INSURANCE COMPANY; TRANSCONTINENTAL INSURANCE COMPANY; TRUCK INSURANCE EXCHANGE; US FIDELITY AND GUARANTY COMPANY; VALLEY FORGE INSURANCE COMPANY; VALLEY FORGE LIFE INSURANCE COMPANY; WEST AMERICAN INSURANCE COMPANY; WESTERN-SOUTHERN LIFE ASSURANCE COMPANY; AND THE WESTERN AND SOUTHERN LIFE INSURANCE COMPANY, PLAINTIFFS-APPELLANTS, V. (00MR852) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
GOVERNMENT EMPLOYEES INSURANCE COMPANY; GEICO GENERAL INSURANCE COMPANY; GEICO CASUALTY COMPANY; AND GEICO INDEMNITY COMPANY, PLAINTIFFS-APPELLANTS, V. (01MR23) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AETNA LIFE INSURANCE COMPANY,PLAINTIFF-APPELLANT, V. (00MR826) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AETNA LIFE INSURANCE AND ANNUITY COMPANY, PLAINTIFF-APPELLANT, V. (00MR827) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AMERICAN FAMILY LIFE INSURANCE COMPANY, PLAINTIFF-APPELLANT, V. (01MR180) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
THE LAFAYETTE LIFE INSURANCE COMPANY; OHIO NATIONAL LIFE ASSURANCE CORPORATION; THE OHIO NATIONAL LIFE INSURANCE COMPANY; STATE AUTO MUTUAL INSURANCE COMPANY; AND STATE AUTO PROPERTY AND CASUALTY INSURANCE COMPANY, PLAINTIFFS-APPELLANTS, V. (01MR182) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
AGRICULTURAL INSURANCE COMPANY; AMERICAN ALLIANCE INSURANCE COMPANY; AMERICAN NATIONAL FIRE INSURANCE COMPANY; AMERICAN PREMIER INSURANCE COMPANY; AMERICAN SPIRIT INSURANCE COMPANY; ATLANTA SPECIALTY INSURANCE COMPANY; EAGLE AMERICAN INSURANCE COMPANY; FARMERS INSURANCE EXCHANGE; GREAT AMERICAN INSURANCE COMPANY; HARTFORD ACCIDENT AND INDEMNITY COMPANY; HARTFORD CASUALTY INSURANCE COMPANY; HARTFORD FIRE INSURANCE COMPANY; HARTFORD INSURANCE COMPANY OF THE MIDWEST; HARTFORD LIFE AND ACCIDENT INSURANCE COMPANY; HARTFORD LIFE INSURANCE COMPANY; HARTFORD UNDERWRITERS INSURANCE COMPANY; INFINITY INSURANCE COMPANY; ITT HARTFORD LIFE AND ANNUITY INSURANCE COMPANY; MID-CENTURY INSURANCE COMPANY; MID-CONTINENT CASUALTY COMPANY; TRUMBULL INSURANCE COMPANY; TWIN CITY FIRE INSURANCE COMPANY; AND WINDSOR INSURANCE COMPANY, PLAINTIFFS-APPELLANTS, V. (01MR82) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
EMPLOYERS INSURANCE OF WAUSAU, A MUTUAL COMPANY, A WISCONSIN CORPORATION, PLAINTIFF-APPELLANT, V. (01MR204) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
WAUSAU UNDERWRITERS INSURANCE COMPANY, A WISCONSIN CORPORATION, PLAINTIFF-APPELLANT, V. (01MR203) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES,
AND
WAUSAU BUSINESS INSURANCE COMPANY, A WISCONSIN CORPORATION,PLAINTIFF-APPELLANT, V. (01MR202) NATHANIEL S. SHAPO, DIRECTOR OF THE ILLINOIS DEPARTMENT OF INSURANCE; ROBERT ENOEX, CHIEF COUNSEL OF THE ILLINOIS DEPARTMENT OF INSURANCE; AND THE ILLINOIS DEPARTMENT OF INSURANCE, DEFENDANTS-APPELLEES.

Appeal from Circuit Sangamon County Court of Thomas R. Appleton, Judge Presiding. Nos. 00MR5, 00MR6, 00MR7, 00MR8, 00MR9, 00MR10, 00MR11, 00MR12, 00MR129, 00MR166, 00MR506, 00MR566, 00MR584, 00MR592, 00MR593, 00MR594, 00MR597, 00MR598, 00MR690, 00MR826, 00MR827, 00MR852, 01MR23, 01MR82, 01MR180, 01MR182, 01MR202, 01MR203, 01MR204.

The opinion of the court was delivered by: Justice Knecht

PUBLISHED

 Plaintiffs, foreign insurance companies, appeal the May 2001 order of the Sangamon County circuit court dismissing their consolidated complaints for administrative review, which plaintiffs filed after defendants, the Illinois Department of Insurance (Department), Nathaniel S. Shapo, Director of the Department (Director), and Robert Enoex, chief counsel of the Department, notified them the Director has no statutory authority to authorize refunds of privilege taxes plaintiffs paid. We affirm.

I. BACKGROUND

Plaintiffs are all insurance or surety companies incorporated under the laws of states other than Illinois. As foreign companies, they were subject to an annual tax of 2% of net taxable premium income, which was imposed by section 409 of the Illinois Insurance Code (Insurance Code) (215 ILCS 5/409 (West 1996)) for the privilege of doing business in Illinois (privilege tax). Foreign companies may also be required to pay additional tax if the laws of their state impose greater taxes on Illinois companies doing business in their state (retaliatory tax). 215 ILCS 5/444, 444.1 (West 1996).

In Milwaukee Safeguard Insurance Co. v. Selcke, 179 Ill. 2d 94, 104-05, 688 N.E.2d 68, 73 (1997), the Supreme Court of Illinois held section 409 of the Insurance Code (215 ILCS 5/409 (West 1996)) violated the uniformity clause of the Illinois Constitution (Ill. Const. 1970, art. IX, §2). Relying on the holding in Milwaukee Safeguard and on section 412(1) of the Insurance Code (215 ILCS 5/412(1) (West 1996)), plaintiffs tendered amended annual privilege tax returns to the Department, requesting refunds of privilege taxes paid from 1991 to 1997. Plaintiffs paid these taxes without protest. Section 412(1) provides:

"Whenever it appears to the satisfaction of the Director that because of some mistake of fact, error in calculation, or erroneous interpretation of a statute of this or any other state, any authorized company has paid to him pursuant to any provision of law, taxes, fees[,] or other charges in excess of the amount legally chargeable against it, during the 6[-]year period immediately preceding the discovery of such overpayment, he shall have power to refund to such company the amount of the excess or excesses by applying the amount or amounts thereof toward the payment of taxes, fees[,] or other charges already due, or which may thereafter become due from that company until such excess or excesses have been fully refunded, or, at his discretion, to make a cash refund." 215 ILCS 5/412(1) (West 1996).

Following plaintiffs' requests, Enoex informed each plaintiff the Director is not authorized to provide refunds under section 412 on the basis taxes were paid under an invalid law. In Sangamon County circuit court, plaintiffs made timely complaints for administrative review following each of the Department's decisions. In October 2000, defendants filed a motion to dismiss. The circuit court allowed defendants' motion to consolidate the cases, but each case retained a separate record on review. In February 2001, the circuit court allowed defendants' motion to dismiss. In March 2001, plaintiffs filed a motion to reconsider, which the circuit court denied in May 2001. This appeal followed.

II. ANALYSIS

A. Whether Section 412(1) ...


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