The third count of attorney Tim Dwyer in his tax protest suit against Woodstock School District 200 follows:

SCHOOL DISTRICT 200 FIRE PREVENTION AND SAFETY – EXCESSIVE ACCUMULATION

In 2015, District 200 issued a levy of .062237, or $450,000 for its Fire Prevention and Safety Fund.

At the end of fiscal year 2015, District 200 had a balance of $597,620 in its Fire Prevention and Safety Fund, according to its own comprehensive audit.

The average three-year cost for the Fire Prevention and Safety Fund was $120,898.

From 2009 until 2112, District 200 did not even levy for Fire Prevention and Safety.

On that basis alone, the levy is void in that the levy is a new rate under PTELL and warrants a direct referendum.

Assuming, arguendo, that the District had the legal ability to levy for this Fund, the average annual cost, and the balance held by the District in the Fund, represents more than 4 times the amount needed for the upcoming fiscal year.

As such, the levy rate of .062237 is void and should be rebated, with statutory interest, to the Tax Objectors.

WHEREFORE, Plaintiff Tax Protestors, pray that the Court consider the matters raised herein, find, determine and otherwise adjudicate that the Fire Prevention and Safety Fund challenged herein in the 2015 levy adopted by District 200 is illegal, void and excessive as a matter of law, order that the McHenry County Treasurer issue rebate payments to the Tax Protestor Plaintiffs, award statutory interest pursuant to 35 ILCS 200/23-20, et. seq., and issue whatever further relief this Court deems just and appropriate.