Village of Arlington Heights v. City of Rolling Meadows

The Illinois Supreme Court considered the trial court’s jurisdiction to determine a sales tax misallocation claim between two municipalities. The court held that the Illinois Department of Revenue had exclusive jurisdiction over the tax matter. It reversed an appellate court opinion to the contrary and affirmed the trial court’s dismissal of the plaintiff’s complaint for lack of subject-matter jurisdiction. (THEIS, NEVILLE, OVERSTREET, HOLDER WHITE, CUNNINGHAM, and ROCHFORD, concurring)