First American Bank v. Henry

Downstate Forest Preserve District Act provides statutory authority allowing Forest Preserve District to pass a levy ordinance before it passed an appropriation ordinance; and that Act controls the timing of the District's IMRF levy and its general tax levy, and permits the levy to precede an appropriation. A municipality must look to IMRF Act for authority to levy in support of its contribution to the IMRF. (KILBRIDE, FREEMAN, THOMAS, GARMAN, KARMEIER, and BURKE, concurring.)