Commonwealth Edison Co. v. Will County Collector

The defendant, Will County collector (Collector), appeals the judgment of the Will County circuit court sustaining the objection of the plaintiff, Commonwealth Edison Company (Edison), to the 1994 Will County tort immunity and workmen’s compensation tax levies. The question before this court is: Did the circuit court err in sustaining Edison’s tax objections because the levies were adopted prior to the effective date of an amendment to the statutory corporate rate and, therefore, were illegal because they exceeded the maximum rate? Because we conclude that the circuit court erred, we reverse.

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