Village of Arlington Heights v. City of Rolling Meadows

Appeal involving a dispute between two municipalities about whether sales tax revenue that the Illinois Department of Revenue collected and paid for more than eight years to the wrong party could be recovered by the rightful payee. The trial court granted the defendant’s motion to dismiss by finding that the IDOR had sole jurisdiction over the claims and plaintiff appealed. The appellate court reversed and remanded, finding that the circuit court has jurisdiction in matters involving a straightforward sales tax dispute that does not require agency expertise. (C.A. WALKER, concurring and ODEN JOHNSON, dissenting)