Board of Commissioners v. County of Du Page

This is the second appeal in a public library district’s action challenging a county’s practice of retaining the interest earned on the district’s tax revenues collected on its behalf by the county. In the first appeal, we held that that practice was unconstitutional (107 Ill. App. 3d 409, 437 N.E.2d 923) and our supreme court affirmed (96 Ill. 2d 378). That decision compels us now to reverse the trial court’s entry of summary judgment in favor of the county.

The County Treasurer of Du Page County, as ex-officio county collector for the county, collects tax moneys for and on behalf of the…