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BD. OF TRUSTEES v. PUTNAM COUNTY

No. 3-13-0344.

13 N.E.3d 1275 (2014)

2014 IL App (3d) 130344

383 Ill. Dec. 154

The BOARD OF TRUSTEES OF ILLINOIS VALLEY COMMUNITY COLLEGE DISTRICT NO. 513, and the Counties of Bureau, De Kalb, Grundy, La Salle, Lee, Livingston, Marshall and Putnam in the State of Illinois, Plaintiffs-Appellees, v. PUTNAM COUNTY, a Political Subdivision of the State of Illinois, Daniel Kuhn, in His Official Capacity as Putnam County Clerk, and Kevin Kunkel, in His Official Capacity as Putnam County Treasurer and Collector, and Marquis Energy, LLC, Defendants-Appellants.

Appellate Court of Illinois, Third District.

July 9, 2014.

Attorney(s) appearing for the Case

Hal R. Morris (argued) and Elizabeth A. Thompson, both of Arnstein & Lehr, LLP, of Chicago, and Roger C. Bolin, of Boyle & Bolin, of Hennepin, for appellant Marquis Energy, LLC.

James A. Mack, State's Attorney, of Hennepin, for appellant Putnam County.

John M. Redlingshafer, of Heyl, Royster, Voelker & Allen, of Peoria, for appellant Daniel Kuhn.

Michael R. Stiff, of Spesia & Ayers, of Joliet, for appellant Kevin Kunkel.

Walter Zukowski (argued), of Peru, for appellees.

OPINION

Presiding Justice LYTTON delivered the judgment of the court, with opinion.

¶ 1 From 2009 to 2011, defendant Kevin Kunkel, as Putnam County treasurer and collector, abated taxes for an ethanol facility owed by Marquis Energy, LLC. Plaintiffs filed a complaint against Kunkel, Marquis Energy, and Putnam County, seeking equitable and declaratory relief. Marquis Energy filed a motion to dismiss, arguing that the court lacked jurisdiction. The trial...

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