In Re County Collector for Taxes for 1999

First American Bank and other taxpayers (collectively, the taxpayers) filed objections to 1999 taxes collected by the Du Page County collector on behalf of the Forest Preserve District of Du Page County (the district), specifically for the district’s levy for its annual contribution to the Illinois Municipal Retirement Fund (the Fund). The taxpayers argued that the district had no authority to levy taxes in 1999 to pay for the district’s fiscal year 2000 contribution to the Fund, because it had not yet passed any appropriation for that contribution. The trial court granted summary judgment in…