The City of Kankakee v. The Department of Revenue

Illinois Appellate Court
Civil Court
Citation
Case Number: 
2013 IL App (3d) 120599
Decision Date: 
April 15, 2013
District: 
3d Dist.
Division/County: 
Kankakee Co.
Justice: 
O'BRIEN
Holding: 
Affirmed.
(Court opinion corrected 4/25/13.) Plaintiff City filed complaint seeking review of tax revenue adjustment made against it by Department of Revenue. Court properly granted preliminary injunction in favor of City that prevented tax adjustment, as City demonstrated elements necessary for preliminary injunction. Court properly denied IDOR's request to modify preliminary injunction to cover onoly the amount of offset based on change in location of retailer to Glendale Heights. City has standing to challenge not only reallocation of tax revenues but also refunds made to taxpayer. City has put forth facts showing that it will be injured if its ales tax revenues were incorrectly adjusted and recouped. (HOLDRIDGE, concurring; McDADE, dissenting.)