Alpha Gamma Rho Alumni v. People ex rel. Boylan

Plaintiffs paid 1994 real-estate taxes under protest and filed objectians to the levies of several units of local government in McLean County. Part of plaintiffs’ complaint alleged that 73 taxing districts accumulated improper surpluses, invalidating their property-tax levies.

Defendants filed motions to dismiss, which the trial court granted at an April 24, 1996, hearing. The trial court ruled that plaintiffs had to follow the formula in Central Illinois Public Service Co. v. Miller, 42 Ill. 2d 542, 248 N.E.2d 89 (1969), and that formula needed to be applied on a fund-by-fund basis. The trial…