Justice UNVERZAGT delivered the opinion of the court:
Plaintiff, the Board of Trustees of the Police Pension Fund of the Village of Winthrop Harbor (Board), appeals from the judgment of the circuit court of Lake County affirming the decision of the Department of Insurance of the State of Illinois (Department) that employee contributions to the Winthrop Harbor Police Pension Fund (pension fund) should have commenced on the date of the census, not on the date of the...
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