Ceres One Corp. v. Naperville Township Road District

Ceres One Corporation and others (objectors) filed tax objections in the circuit court of Du Page County challenging the 1996 tax levy of the Naperville Township Road District (District). Objectors brought nine objections labeled (A) through (I). The trial court granted objectors’ motion for summary judgment on objection (H), which challenged the portion of the 1996 levy designated for the “permanent road fund.” The District appeals, and we affirm.

In 1996, the District levied a general tax at a rate of $.01072 on every $100 of assessed valuation. Part of this general tax was specifically…