k county collector to pay property tax refund to armstrong from the next funds collected after the entry of the final judgments of the property tax bill the issues cases are really them to the tax payer who is overpaid and he goes on the scheme did that armstrong was over and over paid taxes was assessed on the fairway and excessively and as a result the said is that correct doesn't go into the text there is money that is collected based on the incremental increase in assessed value that is segregated and then so if the if the current collector when when he gets all of the tax money decides that there isn't enough money to pay a refund he can't take money possibility that if the assessed value prop not emotion the hypothetical of the fifth district expires there's also the hypothetical of there is a significant change in on economic conditions and property tax assessed value is declining and there's no incremental tax revenue then the way that matters of the proceeding if we don't pay there's no money paid in so the tax to the t fifth district is going to expire and unless the court intervenes that that is going to potentially put armstrong at risk of never receiving its property tax refund well you know they're  unsatisfied so we brought the mandamus action and again i respectfully urge the court to to determine that there is a clear and unambiguous statement of where the funds are to come from closely and those are the ones that are in addition to in the main they missed meaning they had a certain payments but again the payment comes from the the payment of property tax by armstrong based show a clear authority on the part of the public official to act in the manner in which the plaintiff demands and this case as we've just heard from counsel armstrongs position is that the treasurer has authority to reach into the general fund  isn't that is what the court found no twenty three twenty states that the treasurer pays the refund from the next funds collected into local pains me and then it also red and it gets to act in the current tax code require the clerk to list the ten extensions separately and to list that money that goes into the test separately so once the school district yeah so twenty three twenty in the treasury and i really did think that aren't clear but the court did find that it didn't i think twenty three twenty is on the air and respect it doesn't say why armstrong w and i think that also makes sense because if you read the text act it states that those funds have to be helped separately by the city treasurer and they can only be used for redevelopment f so if the plaintiffs prove aodhan the treasurer forced to take the city of kinky general funds to kind of status that next year when the tip collects two hundred thousand dollars the because the idea is that in two thousand and seven through two thousand and ten two much money was paid into the test so base based on the new assessments which were lower it's it will get paid car and that kind of just out of the particular situation that armstrong is the only property within the town and that's a redevelopment agreement that they entered into so i know they get the benefit of being the only property to receive redevelopment fun but now they're also facing the consequences of that because they're into your refund they're the only property and to it so if for example they're worth ten other properties and say i'm there we would have paid the refund and there would be no argument as to they still paying at the higher rate part of why are they still paying at the higher rate it's hard if it is because of the delayed schedule with property tax appeal board so we didn't get the two thousand and six decision i think until twenty twelve and if i'm remembering that correct the decisions for two thousand and ten through two thousand seven hundred two thousand and ten didn't come until twenty fourteen so in the meantime kankakee township from the township assessor and then armstrong appeal of order of review and the border review usually done in the city of cambridge he intervenes maybe with the school district to say no no it should be higher appraisals are i don't disagree with your on but that's the situation that were you know i read a lot of the legislative history and it just seems like that they the legislature so that county was required that kind of withhold a bunch of funds in limbo and i'm not sure if it was just that they didn't think that was an efficient use of money but i think the discussion was kind of like we need to get the taxing districts their money as soon as possible because that relates to their operations and will give taxpayers interest if they are mentally closest thing any of us found including the trial court with the case hearken to the klan was which within a state tax to the state treasurer where the a preparations for that year to question and i don't think when you look back at the war and there is no authority when you look back at the the tip provisions that require that money to be held separately there's no already and you when you consider the fact that the treasurer can't correct the imbalance of the city of thank you kiana athens friend said the remaining two hundred thousand that's over three hundred thousand that oh that's good there's no way in the next couple of years to  because and i sense we're saying well they're all tackiness are fine there are the fifty's and i think that's an incorrect resolve and i don't think that's what the legislature intended that at the end of the day the looked at it i mean that's not to say that and it's half like the entrance to redevelopment agreements as well so we don't know if there's a remedy available under the redevelopment agreement with respect to tax and refund  get paid maybe eat as young as the tip district continues correct you have any idea of what will happen to that responsibility for the overpayment if the tip district expires does it then become the obligation of the city i think possibly under the redevelopment agreements that there are some visas and contracts it could i don't think that it's under section twenty three twenty that any additional authority is given to the treasurer when a tip becomes defines and there's just so i researched it there's just no contingencies and twenty three twenty that would say you know pay from the ten until this happened so i'm not sure that's just a difference cause of action against the city of kinky i am really just researching what authority the treasurer has and i don't believe the treasurer has money has  but that doesn't mean that armstrong should have to pay more than its fair share of taxes based upon the assessed value the property is determined by the property taxes or and in one instance is a firm of the score so well i don't know that you have to add onto the sense i think it's i don't think the legislature left something out of a twenty three twenty i think it's clear and unambiguous what was intended there would be no dispute or there is no fifth district in this case that the next funds collected for the city would be doing owing to armstrong even if it created some sort of budgetary issue for the city the fact that it's district was in fact a doctor doesn't situations where tax refunds are zero and if this if armstrong is overpaid let's say one hundred thousand dollars and that money is distributed by the collector to various tax industries it's a parent who is receiving running who hasn't received the money and certainly an entity that didn't receive the revenue from the overpayment should not be making the refund payment as bear the burden of the refund payment but here the city