Board of Commissioners v. County of Du Page

This is the second time these parties have been before this court. Since our earlier opinion (96 Ill. 2d 378) and the appellate court’s decisions (107 Ill. App. 3d 409; 119 Ill. App. 3d 1085) set forth the facts of this case, we will not discuss its lengthy history. Rather, we will briefly set forth the facts pertinent to this appeal.

The Du Page County treasurer collects tax moneys for and on behalf of the county’s local governmental units. For some time, the treasurer has invested these moneys and has earned interest on the investments. The county has not distributed the interest to the…