110 Larkin, LLC v. Weber

In a tax rate objection complaint, plaintiffs alleged that the 2017 levy imposed by the Woodridge Park District was unlawful because the park district had an allegedly illegal excess accumulation in its corporate fund. The circuit court granted summary judgment in favor of the plaintiffs and found that the levy was unlawful. The district defendant appealed, arguing that there was no excess accumulation of funds. The appellate court reversed, finding that the trial court erred in granting the plaintiff’s motion for summary judgment because the district was not accumulating funds beyond what it historically spent to run the park district. (BRENNAN and ALBRECHT, concurring)