Village of Shiloh v. County of St. Clair

Plaintiff filed a complaint against defendants petitioning for a writ of mandamus requiring that alleged incremental taxes owed to the village be paid and for declaratory judgment regarding payments and alleged violations of the Tax Increment Allocation Redevelopment Act. The trial court grated defendant’s motion to dismiss and plaintiff appealed. The appellate court reversed and remanded, finding that the TIF district at issue did not exceed the statutory 23-year limitation period because it required 24 payments instead of 23 payments and, as a result, the circuit court erred when it granted the motion to dismiss with prejudice. (BOIE, concurring and VAUGHAN, specially concurring)