Invenergy Nelson, LLC v. Rock Falls Township High School District No. 301

Illinois Appellate Court
Civil Court
Property Tax
Citation
Case Number: 
2020 IL App (2d) 190374
Decision Date: 
Tuesday, May 12, 2020
District: 
2d Dist.
Division/County: 
Lee Co.
Holding: 
Affirmed.
Justice: 
SCHOSTOK

Plaintiff filed complaint raising a tax objection and requesting declaratory relief against school districts and county collector. Court properly dismissed both counts of Plaintiff's complaint. A 2000 Resolution signed by School Board specifically granted tax abatement to previous owner, and not to Plaintiff.The Resolution does not state that it would run with the land or that benefits of the resolution would pass to prior owner's heirs, successor, or assigns. As plain language of 2000 Resolution does not indicate that the applicable tax abatement would run with the land, and because exhibits to a complaint control over the allegations of a complaint, court properly dismissed complain on this basis. Complaint failed to raise a question of fact as to whether the 2000 Resolution ran with the land. (ZENOFF and JORGENSEN, concurring.)