The second tax protest attack against McHenry County’s Highway Department levies is below:
MCHENRY COUNTY MATCHING TAX FUND – EXCESSIVE ACCUMULATION
Moreover, the 2015 McHenry County audit memorialized The Matching Fund had a surplus of $16,233,946 at the end of fiscal year 2015.
Nevertheless, the County levied $1,825,878 for the Matching fund, making the surplus, in conjunction with the levy, over ten times the annual expenditure.
The last three years’ expenses for the County Matching Fund were $1,303,029.
However, the surplus of $16,233,946 is more than ten times the amount of the average three-year annual expense.
As such, the 2015 levy for the Matching Fund was illegal, excessive and in violation of the law.
Accordingly, the illegal levy rate of .025805 should be rebated to the Objectors.
WHEREFORE, Plaintiff Tax Protestors pray that this Court consider the matters raised herein, find, determine and otherwise adjudicate that the entire Matching Fund levy adopted by McHenry County is illegal, void and is excessive as a matter of law, order that the McHenry County Treasurer issue full rebate payments to the Tax Objectors, award statutory interest pursuant to 35 ILCS 200/23-20, et. seq. and issue whatever further relief this Court deems just and appropriate.