Mandigo v. Stolman

Plaintiffs, tax objectors who own real property in Lake County, filed tax-objection complaint seeking a refund from Lake County and several other taxing districts. Court properly granted summary judgment in favor of taxing districts. Truth in Taxation Law requires notice and public hearing only if estimated aggregate levy exceeds 105% of the previous year's levy. As it is undisputed that levies at issue did not exceed the 105% threshold, the Truth in Taxation Law does not apply. Plaintiffs failed to show that taxing districts failed to comply with applicable requirements of Truth in Taxation Law or that there was any basis to find levies invalid.(HUTCHINSON and JORGENSEN, concurring.)