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 | | In December of 1991, the district adopted a levy for taxes that were due for 1991, but were to be paid in 1992. |
 | | Relying on section 17-1, Commonwealth Edison argues that the December 1991 levy was void because (a) FY 1992-93 commenced subsequent to the date that the December, 1991, levy was enacted, and (b) the 1992-93 budget was not adopted prior to the levy. |
 | | The district responds that the December 1991 levy was not void under section 5/17-1, because (a) the levy was for taxes due in FY 1991-92, not FY 1992-93, (b) FY 1991-92 began prior to the enactment of the December 1991 levy, and (c) the FY 1991-92 budget was adopted prior to the December, 1991, levy. |
| www.state.il.us /court/Opinions/AppellateCourt/1997/3rdDistrict/April/HTML/3960552.txt (980 words) |
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