Illinois Supreme Court
Civil Court
State and Local Taxes
Plaintiff filed a complaint for declaratory judgment seeking to invalidate certain fees imposed on it pursuant to an intergovernmental agreement with a county and village. Plaintiff claimed that the fees violated the Road Improvement Impact Fee Law. The trial court granted summary judgment in favor of the defendants and the appellate court affirmed. The supreme court also affirmed, finding that the fees imposed on the plaintiff under the annexation agreements did not violate the Impact Fee Law and that the fees also did not violate the unconstitutional conditions doctrine. (NEVILLE, OVERSTREET, HOLDER WHITE, CUNNINGHAM, ROCHFORD, and O’BRIEN, concurring)