Plaintiffs, which are trade groups and associations in transportation planning and construction industry, filed suit alleging that Cook County violated the "Transportation Funds" Amendment to the Illinois Constitution by diverting tax revenues protected by the Amendment to non-transportation uses. Plaintiffs have standing to bring this challenge, but the complaint fails to state a constitutional violation. Amendment is applicable only to situations involving governments' use of transportation-related monies as specified by an applicable statute and is thus inapplicable to the County under the circumstances of this suit. The taxes imposed by the County which are the subject of the complaint are 6 different taxes. The County spends the revenue from each of these taxes pursuant to its home-rule spending power, not in accordance with a statute. Amendment does not restrict, or govern in any way, the spending of these tax revenues. (HOWSE and BURKE, concurring.)
Illinois Appellate Court
Civil Court
Transportation