Illinois County Owes Village Additional Tax Payment, Court Rules

The Village of Shiloh, Ill., may seek an additional payment of sales and property tax revenues from St. Clair County under its plan to incentivize development, a state appeals court ruled Tuesday.

Shiloh set up two tax increment financing districts in 1998 to encourage new economic development and job creation by reinvesting sales and property tax revenues within the district. At the end of the TIF’s 23-year life, the village sued the county arguing it owed a final 24th payment of incremental taxes.

The Illinois Fifth District Appellate Court reversed a trial court’s dismissal of the suit, holding that although ...