Valley View Community Unit School District No. 365U v. Department of Revenue

PRESIDING JUSTICE BARRY

delivered the opinion of the court:

Valley View and the Will County Collector, Kent Bosworth, appeal from the dismissal of their complaint for declaratory judgment brought against the Department of Revenue, challenging the constitutionality of section 21a — 3 of the Revenue Act of 1939 (Ill. Rev. Stat. 1981, ch. 120, par. 502a — 3) as applied to the Citizens Utilities Company sewage treatment plant and to the Commonwealth Edison electricity generating station located in Will County and Valley View School District. Commonwealth Edison was allowed to intervene in the trial…