Lombard Public Facilities Corp. v. Department of Revenue

JUSTICE O’MALLEY,

specially concurring:

I agree with the majority that LPFC’s claim to a tax exemption as an agent or instrumentality of the Village founders on the plain text of section 2 — 5(11) of the Retailers’ Tax Act. What I question is the necessity, and even the propriety, of the nearly eight pages of analysis that follow the majority’s statutory construction, which I consider dispositive of the exemption issue. I also doubt the soundness of a crucial segment of the majority’s surplus analysis.

In construing section 2 — 5(11), the majority employs the dictum that “[wjhere the meaning of…