Bd. of Trs. of Ill. Valley Cmty. Coll. Dist. No. 513, v. Putnam Cnty.

Decision Date09 July 2014
Docket NumberNo. 3–13–0344.,3–13–0344.
Citation13 N.E.3d 1275
PartiesThe BOARD OF TRUSTEES OF ILLINOIS VALLEY COMMUNITY COLLEGE DISTRICT NO. 513, and the Counties of Bureau, De Kalb, Grundy, La Salle, Lee, Livingston, Marshall and Putnam in the State of Illinois, Plaintiffs–Appellees, v. PUTNAM COUNTY, a Political Subdivision of the State of Illinois, Daniel Kuhn, in His Official Capacity as Putnam County Clerk, and Kevin Kunkel, in His Official Capacity as Putnam County Treasurer and Collector, and Marquis Energy, LLC, Defendants–Appellants.
CourtUnited States Appellate Court of Illinois

13 N.E.3d 1275

The BOARD OF TRUSTEES OF ILLINOIS VALLEY COMMUNITY COLLEGE DISTRICT NO. 513, and the Counties of Bureau, De Kalb, Grundy, La Salle, Lee, Livingston, Marshall and Putnam in the State of Illinois, Plaintiffs–Appellees
v.
PUTNAM COUNTY, a Political Subdivision of the State of Illinois, Daniel Kuhn, in His Official Capacity as Putnam County Clerk, and Kevin Kunkel, in His Official Capacity as Putnam County Treasurer and Collector, and Marquis Energy, LLC, Defendants–Appellants.

No. 3–13–0344.

Appellate Court of Illinois, Third District.

July 9, 2014.


13 N.E.3d 1276

Hal R. Morris (argued) and Elizabeth A. Thompson, both of Arnstein & Lehr, LLP, of Chicago, and Roger C. Bolin, of Boyle & Bolin, of Hennepin, for appellant Marquis Energy, LLC.

James A. Mack, State's Attorney, of Hennepin, for appellant Putnam County.

13 N.E.3d 1277

John M. Redlingshafer, of Heyl, Royster, Voelker & Allen, of Peoria, for appellant Daniel Kuhn.

Michael R. Stiff, of Spesia & Ayers, of Joliet, for appellant Kevin Kunkel.

Walter Zukowski (argued), of Peru, for appellees.

OPINION

Presiding Justice LYTTON delivered the judgment of the court, with opinion.

¶ 1 From 2009 to 2011, defendant Kevin Kunkel, as Putnam County treasurer and collector, abated taxes for an ethanol facility owed by Marquis Energy, LLC. Plaintiffs filed a complaint against Kunkel, Marquis Energy, and Putnam County, seeking equitable and declaratory relief. Marquis Energy filed a motion to dismiss, arguing that the court lacked jurisdiction. The trial court denied the motion but certified the following question for interlocutory appeal:

“Does the circuit court have general equitable jurisdiction to determine whether an intended abatement of taxes with[in] an Illinois Enterprise Zone has been properly applied to extend and collect property taxes, notwithstanding that resolution thereof may result in detriment to a taxpayer who would, in turn, have the right to protest the taxation of that taxpayer's property only under the exclusive jurisdiction of Article 23 of the Property Tax Code?”

We answer “yes” to the certified question and remand the cause for further proceedings.

¶ 2 In June 1987, the cities of Princeton and Spring Valley, the Villages of Ladd, Hennepin, Mark and Granville, and the counties of Bureau and Putnam were awarded an enterprise zone, known as the Bureau/Putnam Area Enterprise Zone (Enterprise Zone), pursuant to the Illinois Enterprise Zone Act (Ill.Rev.Stat.1985, ch. 67 1/2, par. 601 et seq. ). On June 28, 2006, Illinois Valley Community College District No. 513 (College District) approved a resolution extending the termination date of the Enterprise Zone to July 1, 2017. The resolution authorized and directed the county clerks of Bureau and Putnam Counties to abate taxes imposed on property located in the College District and within the Enterprise Zone upon which new improvements are constructed or upon which existing improvements are renovated or rehabilitated. The resolution also provided:

“Such abatement shall continue and be in full force and effect as set forth in this Resolution for any improvements that result in an increase in square footage which occur after July 1, 2007. No tax abatement will be given to improvements which occurred prior to July 1, 2007 even if such improvements are receiving tax abatements from other taxing bodies through the Enterprise Zone.”

¶ 3 In September 2006, Marquis Energy began constructing a new ethanol facility within the Enterprise Zone in Hennepin, Putnam County. The construction was complete in April 2008. From 2009 to 2011, Kunkel abated Marquis Energy's taxes for the facility.

¶ 4 Plaintiffs, the board of trustees of the College District and the counties of Bureau, DeKalb, Grundy, LaSalle, Lee, Livingston, Marshall and Putnam, filed a claim for equitable relief against Putnam County, Kunkel and Marquis Energy, objecting to the abatement of Marquis Energy's taxes. The complaint sought a writ of mandamus requiring Kunkel to stop abating Marquis Energy's taxes and to recalculate and reissue tax bills to Marquis Energy for the years 2009, 2010 and 2011. The complaint also sought a declaration that

13 N.E.3d 1278

“the Marquis ethanol facility is not subject to tax abatement pursuant to Plaintiff's Resolution dated June 28, 2006.”

¶ 5 Marquis Energy filed a motion to dismiss, arguing that the trial court did not have jurisdiction to rule on plaintiffs' complaint. The...

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