Bd. of Education of Auburn Community Unit School Dist. No. 10 v. Ill. Dept. of Revenue

This case presents question as to whether trial court properly found that Property Tax Limitation Law (PTELL), which limits ability of local govt. units to raise property taxes, was applicable to entire school district that had 99.7 percent of total equalized assessed valuation in Sangamon County and .3 percent of said valuation in Montgomery County, where only Sangamon County voters had approved PTELL by referendum. Appellate Court found that only portion of school district located in Sangamon County would be subject to PTELL.