R-64-04 09/13/2004RESOLUTION
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A RESOLUTION AUTHORIZING THE VILLAGE ADMINISTRATOR
TO ENTER INTO AN INTERGOVERNMENTAL AGREEMENT
FOR COMMON DEFENSE OF TAX OBJECTION CASES
WHEREAS, the Village has determined that it is in its best interest to share the cost of appraisers,
attorneys and other experts to defend certain cases involving tax assessment objections;
NOW THEREFORE, BE IT RESOLVED BY THE PRESIDENT AND MEMBERS OF THE
BOARD OF TRUSTEES OF THE VILLAGE OF LEMONT, COOK, WILL & DU PAGE COUNTIES,
ILLINOIS that:
Section 1: Incorporation of Recitals: The foregoing recitals are hereby expressly incorporated into and
made a part of this Resolution as if fully set forth herein.
Section 2: The Village Administrator is authorized to execute the Intergovernmental Agreement attached
hereto as Exhibit "A ".
Section 3: Effective Date: This Resolution shall become effective upon passage, approval and publication,
in Book and Pamphlet form as provided by law.
PASSED AND APPROVED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE
VILLAGE OF LEMON , COOK, WILL AND DU PAGE COUNTIES ILLINOIS on this
/3 /0" Day of , 2004
AYES NAYS PASSED ABSENT
Debby Blatzer
Peter Cowles
Brian Reaves
Steven Rosendahl
Ronald Stapleton
Jeanette Virgilio
Att
RLENE SMOLLEN, Village Clerk
illage President
HINSHAW
July 6, 2004
VIA TELEFAX: 630 - 267 -7603
and U.S. REGULAR MAIL
Dr. Sandy Doebert
Superintendent
Lemont Township High School District 210
800 Porter Street
Lemont, IL 60439
Re: Intergovernmental Agreement
Dear Sandy:
ATTORNEYS AT LAW
Please find enclosed a proposed Intergovernmental Agreement regarding providing a
common defense for the taxing bodies in regards to tax objection cases. If you have any
questions regarding this document, please feel free to contact me.
Sincerely,
HINSHAW &CULBERTSON LLP
B y:
Scott E. Nemanich
snemanich @hinshala.com
SEN:krm
Enclosure
40070262v1 4005162
INTERGOVERNMENTAL AGREEMENT
This Agreement entered into this PA"' day of 2�p4,.ern / , 2004, by and
between School District 113A of Cook and DuPage Counties, Illlinois ( "District 113 "), Lemont
Fire Protection District of Cook, Will, and DuPage Counties, Illinois ( "Fire District "), Lemont
Library District of Cook and DuPage Counties, Illinois ( "Library District "), Village of Lemont
of Cook, Will, and DuPage Counties, Illinois ( "Village "), Lemont Park District of Cook, Will,
and DuPage Counties, Illinois ( "Park District "), and Lemont Township High School District 210
of Cook and DuPage Counties ( "District 210 ") (collectively referred to herein as the "Parties ").
WHEREAS, the Parties are authorized to enter into this Agreement pursuant to Article
VII, Section 10 of the Constitution of the State of Illinois, and the Intergovernmental
Cooperation Act (5 ILCS 220/1 et seq.); and
WHEREAS, pursuant to the Revenue Code of Illinois, the Parties as taxing bodies are
entitled to intervene at both a Board of Review and Property Tax Appeal Board level in cases
involving tax assessment objections - particularly those wherein a reduction of $100,000 or more
is requested by the taxpayer; and,
WHEREAS, the Parties have determined that it is in their best interests to intervene in
such cases so as to protect their respective tax assessment bases and to further prevent other
taxpayers from having to pay an inordinate amount of real- estate taxes due to an improper
reduction in a complainant's tax assessment due to a non - meritorious tax assessment complaint;
and,
WHEREAS, each of the taxing bodies herein have determined that it is in their best
interest to share the cost of appraisers, attorneys, and other experts to defend such cases;
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NOW, THEREFORE, be it hereby resolved by the parties hereto, the Parties agree as
follows:
1. The foregoing recitals are incorporated herein as is fully set forth in this
Agreement;
2. The Parties hereto engage Hinshaw & Culbertson as their attorneys to intervene in
any and all tax cases both at a Board of Review, and Property Tax Appeal Board ( "PTAB ") level
to protect their respective tax bases and to further protect their taxpayers from paying an
inordinate proportion of taxes;
3. That the parties hereto hereby agree to share the costs of any appraisers or other
experts deemed necessary by their respective administrations and attorneys in defense of such
tax cases -such appraisers or other experts to be hired on a case by case basis.
4. The cost of any such appraisals or expert services shall be shared by the Parties on
a proportionate basis as follows: (a) District 113A — 35.85 %; (b) Fire District — 12.11 %; (c)
Library District — 3.24 %; (d) Village — 8.86 %; (e) Park District — 5.16 %; and (f) District 210 —
34.78 %.
5. That this Agreement shall be for a period of two (2) years; however, any of the
parties hereto may withdraw from said Agreement upon six (6) months prior written notice to the
other parties.
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6. That in the event of a dispute as to the hiring of an appraiser or expert, each party
hereto shall have one vote and a majority shall determine the hiring of said appraiser or expert.
7. It is hereby agreed by and between the parties that Lemont Township High School
District 210 shall serve as the administrative district for billing purposes.
8. It is hereby agreed that this agreement and every provision thereof, shall be
considered severable. In the event that any court of competent jurisdiction may find or declare
any word, phrase, clause, sentence, paragraph, provision, or section void or unconstitutional, any
portion hereof not ruled void or unconstitutional shall continue in full force and effect.
9. Any notices required under this Agreement shall be either by personal service or
certified United States Postal Service Mail, Return Receipt Requested, delivered to and /or
addressed, unless otherwise notified in writing to the contrary, as follows:
To District 113A: To Park District:
To Fire District: To Library District:
To Village: To District 210:
10. This Agreement shall represent the complete Agreement of the parties hereto with
respect to all matters regarding the subject matter of this Agreement. All prior Agreements or
understandings, whether written or oral shall be of no force, effect, or consequence.
11. Any amendment to this Agreement must be in writing, signed by each of the
parties, and adopted in the manner as required for adoption of this Agreement.
12. By written agreement of the Parties, the term of this Agreement may be extended
for one or more consecutive years.
40070028x1 793984
13. This Agreement may be executed and three or more counterparts, each of which
shall be deemed an original and all of which taken together shall be deemed one Agreement.
Executed this i3' day of afi itmky- 2004.
VILLAGE OF LEMO SCHOOL DISTRICT 113A
By:
Attest:
By,
By:
President
Attest:
By:
erk Secretary
LEMONT FIRE PROTECTION DISTRICT LEMONT LIBRARY DISTRICT
By:
President
By:
President
Attest: Attest:
By: By:
Secretary Secretary
LEMONT PARK DISTRICT LEMONT TOWNSHIP HIGH
SCHOOL DISTRICT 210
By: By:
President President
Attest: Attest:
By: By:
Secretary Secretary
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