Illinois Appellate Court
Civil Court
Property Tax
State's Attorney's Office filed complaint against former State Representative, seeking to recover hundreds of thousands of dollars in delinquent property taxes that Counts insists are owed on a leased office space that served as her local district office for about 20 years. Representative Davis was authorized to enter into the lease on behalf of State of Illinois. Any potential tax obligations that accrued under provisions of the lease are obligations of the State, and circuit court has no jurisdiction to hear a collection action against the State. Court of Claims has exclusive jurisdiction over the dispute. Monetary judgment of just over $493,000 is vacated.(ODEN JOHNSON, concurring; PIERCE, dissenting.)