JUSTICE McMORROW delivered the opinion of the court: In 1994, the General Assembly enacted tax rate amendments to section 5 — 1024 of the Counties Code (55 ILCS 5/5 — 1024 (West 1994)) and section 9 — 107 of the Local Governmental and Governmental Employees Tort Immunity Act (Tort Immunity Act) (745 ILCS 10/9 — 107 (Wes…
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