The following excerpt is from Amy Hodges’ article, “Illinois High Court: County Bound by Transportation Tax Spending Restriction,” published by Tax Notes Today State on April 22nd, 2022. Read the full article on Tax Notes’ website here (subscription required).
In Illinois Road and Transportation Builders Association v. County of Cook, the Illinois Supreme Court ruled that transportation industry trade groups and associations had the standing to challenge how the county used its transportation taxes. Additionally, the court ruled Cook County violated a state constitutional amendment – requiring its revenue to be used for transportation purposes.
David A. Hughes told Tax Notes this decision underscores that a home rule jurisdiction’s spending authority is not unlimited.
“While a home rule jurisdiction can generally exercise any power and perform any function unless specifically prohibited by law, the court emphasized that home rule jurisdictions are always subject to constitutional limits on their power, including the amendment at issue in this case,” David said.