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COMMONWEALTH EDISON CO. v. WILL COUNTY COLLECTOR

No. 88110.

749 N.E.2d 964 (2001)

196 Ill.2d 27

255 Ill.Dec. 482

COMMONWEALTH EDISON COMPANY, Appellant, v. WILL COUNTY COLLECTOR, Appellee.

Supreme Court of Illinois.

May 3, 2001.

Attorney(s) appearing for the Case

Douglas F. Spesia and John M. Spesia, of Spesia, Ayers & Ardaugh, Joliet, for appellant.

James W. Glasgow, State's Attorney, Joliet (John A. Urban, Assistant State's Attorney, of counsel), for appellee.

Justice McMORROW delivered the opinion of the court:

In 1994, the General Assembly enacted tax rate amendments to section 5-1024 of the Counties Code (55 ILCS 5/5-1024 (West 1994)) and section 9-107 of the Local Governmental and Governmental Employees Tort Immunity Act (Tort Immunity Act) (745 ILCS 10/9-107 (West 1994)). The issue presented in this case is whether these amendments should be applied to certain tax levies that were adopted by Will County shortly before...

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