SPRINGFIELD — The state’s top court reversed an appellate court’s judgment, dismissing claims in which two Illinois municipalities were alleged to be enriched in a “scheme” to divert tax revenue from out-of-state facilities.Without ruling on the merits of the suit, the justices said the issue belongs before the Illinois Department of Revenue, not the courts.In a 13-page opinion written by Justice Mary Jane Theis, the Supreme Court said a lawsuit against the city of Kankakee and the village of Channahon to recover lost …