Illinois Appellate Court
Civil Court
Property Tax
Plaintiff, a township road district, sought to compel county clerk to extend a permanent road-fund tax authorized by electors and levied by township. Court properly granted summary judgment for clerk, and denied district's motion for summary judgment. Property Tax Extension Limitation Law (PTELL) limits increases in property-tax extensions and amounts levied by taxing districts in nonhome-rule counties to which PTELL applies. Permanent road tax is a new rate, but is not statutorily authorized to be imposed without referendum, as Highway Code requires. A new rate must be submitted to direct referendum pursuant to procedures in Section 18-190(a) of PTELL and Election Code. (McLAREN and BIRKETT, concurring.)