Century Community Unit School District No. 100 v. McClellan

Mr. PRESIDING JUSTICE JONES

delivered the opinion of the court:

This is an appeal by the treasurer and other officials of Pulaski County, Illinois, from a decision of the circuit court granting a writ of mandamus to the Century Community Unit School District No. 100 compelling the county to pay over to the district funds withheld from the district to cover the cost of assessment, extension and collection of the District’s taxes by the county.

In September 1971 the District filed its certificate of tax levy in the office of the county clerk of Pulaski County. The certificate of levy was handled…