Commonwealth Edison Co. v. Will County Collector

In 1994, the General Assembly enacted tax rate amendments to section 5 — 1024 of the Counties Code (55 ILCS 5/5 — 1024 (West 1994)) and section 9 — 107 of the Local Governmental and Governmental Employees Tort Immunity Act (Tort Immunity Act) (745 ILCS 10/9 — 107 (West 1994)). The issue presented in this case is whether these amendments should be applied to certain tax levies that were adopted by Will County shortly before the amendments became effective. The appellate court concluded that the amendments should be so applied. 305 Ill. App. 3d 819. For the reasons that follow, we affirm.

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