The Village of Arlington Heights v. Pappas

Excessive tax increments were initially collected by Cook County Treasurer and paid to Village, but excessive tax increments were refunded after expiration of the 23-year lifetime of the 2 TIF Districts, when tax collecting process had returned to its pre-TIF state and was controlled by Property Tax Code and not TIF Act.  The Property Tax Code authorizes Cook County Treasurer to be reimbursed for Treasurer's payment of post-TIP refund amounts from the Village. Thus, Treasurer is entitled to reimbursement of post-TIF refunds from next property tax funds Treasurer collects from Village. (HOFFMAN and CUNNINGHAM, concurring.)