Supreme Court Upholds Dismissal of Tax Misallocation Dispute
Last year we reported on an Illinois Appellate Court decision in a tax allocation dispute between two municipalities where sales tax revenues generated from a restaurant located in the Village of Arlington Heights (Village) were mistakenly paid to the City of Rolling Meadows (City) for almost a decade. In January of last year, the Appellate Court held that the trial court erred in dismissing the case because the trial court did have jurisdiction to hear and decide this dispute.
That ruling was subsequently appealed to the Illinois Supreme Court, which issued a decision this week reversing the Appellate Court and upholding the trial court's previous dismissal of the Village's lawsuit against the City. The Illinois Supreme Court determined that the Illinois Department of Revenue has exclusive jurisdiction over tax matters, including misallocation disputes, so the trial court's dismissal of the Village's case against the City for lack of jurisdiction was proper. Village of Arlington Heights v. City of Rolling Meadows.
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