Attorney Tim Dwyer has filed a tax protest suit against Woodstock School District 200. Here is his fifth county:
SCHOOL DISTRICT 200 – LIABILITY INSURANCE FUND
Prior to 2012, District 200 did not levy any funds for its Liability Insurance Fund.
35 ILCS 200/18-190 provides:
(a) If a new rate is authorized by statute to be imposed without referendum or is subject to a backdoor referendum, as defined in Section 28-2 of the Election Code, the governing body of the affected taxing district before levying the new rate shall submit the new rate to direct referendum under the provision of this Section and of Article 28 of the Election Code.
From 2007 through 2011, District 200 did not adopt any Liability Insurance Fund levy.
Accordingly, the Liability Insurance Fund is a new rate under PTELL.
In order to legally levy funds for the Liability Insurance Fund, District 200 needed to submit the issue in a direct referendum to the voters of the District.
Because District 200 did not submit the Insurance Liability Fund to the voters in a referendum, the levy is void as a matter of law.
Accordingly, the levy rate of .110643 should be rebated to the Tax Objectors, with interest.
WHEREFORE, Plaintiff Tax Protestors, pray that the Court consider the matters raised herein, find, determine and otherwise adjudicate that the Liability Insurance 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.
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Links to all articles about the Woodstock School District 200 tax protests for taxes to be collected in 2017 are below: