Plaintiffs brought a lawsuit against Cook County challenging the county’s use of transportation tax revenue and arguing that it was unconstitutional under a constitutional amendment that was adopted in 2016. The appellate court considered two orders of the circuit court, the first of which was a grant of a summary determination of a major issue in which the circuit court found that the plaintiffs were unable to challenge the County’s expenditures under previous fiscal years. The second order granted summary judgment in favor of the county by finding that the county’s spending in fiscal year 2023 complied with the constitutional amendment. The appellate court affirmed the first order but vacated the second, finding that the county did not establish that its spending complied with the amendment. The appellate court also concluded that the plaintiffs had not definitely shown that the county’s spending violated the amendment. (HOWSE and McBRIDE, concurring)
Illinois Appellate Court
Civil Court
Taxation