John P. Sanfilippo & Sons, Inc. v. Rickert

Illinois Appellate Court
Civil Court
Property Tax Code
Citation
Case Number: 
2020 IL App (2d) 191012
Decision Date: 
Wednesday, December 9, 2020
District: 
2d Dist.
Division/County: 
Kane Co.
Holding: 
Affirmed.
Justice: 
BRENNAN

Plaintiffs filed tax objection proceeding pursuant to section 23-10 of Property Tax Code to obtain a refund of certain taxes paid to Kane County Treasurer and ex officio Collector, which taxes were levied by School District for special education purposes. Plaintiffs alleged that District was required to submit the levy to the voters for approval.The Property Tax Extension Limitation Law (PTELL) requires a referendum where a new tax is levied for the first time. PTELL's referendum requirement for "new taxes" or a "new tax rate" does not apply to individual rate increases. Court properly granted summary judgment for District and Collector. (HUTCHINSON and JORGENSEN, concurring.)