Illinois Supreme Court
Civil Court
Property Tax
The Divernon School District was dissolved and most of it was annexted to Sangamon County's Auburn School District, leaving a small amount of Auburn District land in Montgomery County. Property Tax Extension Limitation Law (PTELL) limits property tax increases by non-home-rule taxing districts. Montgomery County had not considered a PTELL referendum; however, the entire Auburn District remains subject to PTELL. Because PTELL was already applicable to Auburn District at time of annexation, it could only be removed from District pursuant to removal referendum process, but statutory conditions for removal were not met. (KILBRIDE, FREEMAN, THOMAS, GARMAN, KARMEIER, and BURKE, concurring.)