Plaintiffs, who pay property taxes that fund the intervenors’ expenditures, challenged propriety of 2013 tax levy ordinance enacted by City, which is one of the intervenors. Court erred in holding that tax levy had not been validly enacted and in ordering City to refund Plaintiffs’ tax payments for that year.Power to levy property taxes is an area particularly subject to a municipality’s home rule powers. Section 3.1-40-40 of Municipal Code explicitly permits the adoption of different voting procedures other than Robert's Rules of Order. To be validly enacted pursuant to the procedures set out in City’s code, the ordinance must have been voted upon at a meeting where a quorum of the city council was present, and it must have received the majority of the votes cast. As these conditions were met, the ordinance is valid.(ZENOFF and BIRKETT, concurring.)
Illinois Appellate Court
Civil Court
Ordinances