Tax — unnecessary accumulation of funds

Posted March 14, 2023 11:07 AM

Where a Park District adopts a levy ordinance, they will not be considered to have an unnecessary accumulation of funds if the assets on hand do not constitute at least two years of operating expenses.The 3rd District Appellate Court reversed the decision of Will County Circuit Judge John C. Anderson.On Dec. 12, 2017, the Woodridge Park District (WPD) adopted a levy ordinance as permitted by section 5-1 and 5-3 of the Park District Code (Code). Afterwards, 362 corporate plaintiffs, including 110 Larkin LLC (collectively …

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