Village of Oak Lawn v. Rosewell

The village of Oak Lawn filed suit in the circuit court of Cook County, challenging section 224 of the Revenue Act of 1939 (Ill. Rev. Stat., 1984 Supp., ch. 120, par. 705). The plaintiff village maintains that section 224, which authorizes counties to collect and retain interest on delinquent real estate taxes, violates article VII, section 9(a), of the Illinois Constitution of 1970 (Ill. Const. 1970, art. VII, sec. 9(a)). Plaintiff also contends that section 224 violates its constitutional right to equal protection.

Plaintiff’s complaint, filed on behalf of the village and all other units of…