Board of Education v. Village of Burr Ridge
Appellate Court of Illinois
793 N.E.2d 856 (Ill. App. Ct. 2003)
The Village of Burr Ridge (defendant) sought to designate a vacant tract as a tax-increment financing (TIF) district, which would freeze the property's taxable value to spur development. After an initial report found the property ineligible, the village commissioned a second study finding four blight factors — diverse ownership, flooding, obsolete platting, and tax delinquencies — sufficient under state law, which requires at least two blight factors (or prior status as a blighted improved area) plus a showing that development is unlikely without the TIF designation. The school district (plaintiff) sued to challenge the designation and won summary judgment in the circuit court. The village appealed.
Whether a tax-increment financing district may be created under state law without the presence of at least two statutory blight factors, or prior status as a blighted improved area, together with a showing that development is unlikely without the designation.