Reed-Custer Community Unit School District No. 255-U v. City of Wilmington

The City of Wilmington (City) adopted ordinances establishing a tax increment finance (TIE) district. Plaintiffs, various local taxing districts, brought suit challenging the validity of the ordinances. Thereafter, the circuit court declared the ordinances void and permanently enjoined the City from further implementing the TIF project and plan. The City brought this appeal. We affirm.

The primary issue on appeal involves the status of the subject land, i.e., whether the land is “vacant” and therefore eligible for assistance under the Tax Increment Allocation Redevelopment Act (Ill. Rev. Stat.…