Verdung v. Palatine National Bank

Plaintiff, Gary Verdung, the McHenry County collector, appeals from an order of the trial court granting a tax refund of $10,120.75 to defendant tax objectors Palatine National Bank, trust No. 953, et al. The trial court found that plaintiff’s extension of a 1984 tax levy for Community School District No. 300 (District 300) was improper because it was filed after the statutory due date. The sole issue presented on appeal is whether section 17 — 3.2 of the School Code (Code) (Ill. Rev. Stat. 1987, ch. 122, par. 17 — 3.2) authorizes a county collector to levy a tax for educational purposes…