PRESIDING JUSTICE O'MALLEY delivered the opinion of the court:

Plaintiffs, the City of Warrenville and Robert Johnson, sued defendant, John Lotus Novak, the Du Page County Treasurer, to compel him to distribute certain tax money to a tax increment financing (TIF) district in Warrenville, Illinois, rather than to all the taxing districts located within the TIF area. Naperville Community Unit School District 203, Naperville Township, and Naperville Township Road District intervened, and cross-motions for summary judgment were filed. The trial court granted summary judgment in favor of plaintiffs, and defendant and intervenors timely appeal. The appeals have been consolidated. We reverse and remand.

I. FACTS

The facts giving rise to this cause of action are uncontested. Pursuant to section 11--74.4--8 of the Tax Increment Allocation Redevelopment Act (TIF Act) (65 ILCS 5/11--74.4--8 (West 2002)), the City of Warrenville created the Cantera Redevelopment Project Area (project area), which included an area of then-open space that is now the subject of this litigation (subject parcel). Warrenville created a TIF district that included the project area. Prior to 2001, the subject parcel was assessed under the Property Tax Code (Code) (35 ILCS 200/10--165 (West 2002)) as open space, but, beginning in 2001, when development on the subject parcel began, the open space valuation was no longer available.

Under the Code, when land formerly assessed for tax purposes as open space is no longer used for open space, the person liable for taxes on the land "shall pay to the county treasurer *** the difference between the taxes paid in the 3 preceding years as based on a valuation [as open space] and what the taxes for those years would have been when based on the valuation as otherwise permitted by law, together with 5% interest." 35 ILCS 200/10--165 (West 2002). Thus, under the Code, the owner of the subject parcel in this case remitted $324,073.15 in so-called "rollback taxes" to defendant. Defendant stated that he intended to distribute the money to all the taxing bodies within the project area instead of remitting the money only to the TIF district. This litigation ensued.

II. DISCUSSION

Defendant contends that the trial court erred in denying his motion for summary judgment and entering summary judgment against him. As the facts here are agreed, and the issue brought on appeal is one of statutory interpretation, our review is de novo.Quad Cities Open, Inc. v. City of Silvis, 208 Ill. 2d 498, 508, 515 (2004) (statutory interpretation issues and summary judgment rulings are reviewed de novo).

As alluded to above, the Code states as follows:

"When any portion of [land formerly assessed as open space land] is no longer used for open space purposes, the person liable for taxes on that land must notify the chief county assessment officer, in writing.

The person shall pay to the county treasurer *** the difference between the taxes paid in the 3 preceding years as based on a valuation [as open space land] and what the taxes for those years would have been when based on the valuation as otherwise permitted by law, together with 5% interest." 35 ILCS 200/10--165 (West 2002).

The TIF Act states, in part:

"A municipality, at the time a redevelopment project area is designated, may adopt tax increment allocation financing by passing an ordinance providing that the ad valorem taxes, if any, arising from the levies upon taxable real property in such redevelopment project area *** each year after the effective date of the ordinance until redevelopment project costs *** incurred under this Division have been paid shall be divided as follows:

(a) That portion of taxes levied upon each taxable *** parcel of real property which is attributable to the lower of the current equalized assessed value or the initial equalized assessed value of such taxable *** parcel of real property in the redevelopment project area shall be allocated to and when collected shall be paid by the county collector to the respective affected taxing districts in the manner required by law in the absence of [a TIF ordinance].

(b) Except from a tax levied by a township to retire bonds issued to satisfy court-ordered damages, that portion, if any, of such taxes which is attributable to the increase in the current equalized assessed valuation of each taxable *** parcel of real property in the redevelopment project area over and above the initial equalized assessed value of each property in the project area shall be allocated to and when collected shall be paid to the municipal treasurer who shall deposit said taxes into a special fund *** for the purpose of paying redevelopment project costs and obligations incurred in the payment thereof." 65 ILCS 5/11--74.4--8 (West 2002).

Plaintiffs contend (and the trial court agreed) that the TIF Act requires that rollback taxes under the Code be distributed to the municipality. Defendant contends that the Code requires that the rollback taxes be distributed to all the relevant taxing districts.

Our reading of the above legislation leads to the conclusion that the two laws do not conflict. The Code describes the valuation procedure for taxes to be paid on a formerly open area, and it states that such taxes are to be paid to the county treasurer and distributed to all the taxing bodies within the project area. The TIF Act states that incremental ad valorem tax increases due to a TIF district shall be distributed to the TIF district. Thus, the TIF Act addresses distribution of tax money after it is collected by the county treasurer. Our task, then, is not to resolve a conflict between the two laws quoted above, but to determine whether the TIF Act applies to the distribution of rollback taxes under the Code. We hold that it does not.

The TIF Act authorizes municipalities to encourage redevelopment of blighted property by freezing real estate taxes and offering the developer the value of future incremental property taxes to be generated as a result of improvements to the property. Board of Education of Community High School District No. 218 v. Village of Robbins, 327 Ill. App. 3d 599, 602 (2001). Thus, each year after the adoption of a TIF ordinance, those real property taxes that are attributable to the initial (preimprovement) assessed value shall be paid by the taxpayers to the various taxing districts in the manner required by law in the absence of a TIF ordinance. People ex rel. City of Canton v. Crouch, 79 Ill. 2d 356, 362 (1980) (explaining TIF process under 1977 statute). The portion of taxes that is attributable to the current equalized assessed value over and above the initial assessed value shall be allocated to and, when collected, shall be paid by the county collector to the municipal treasurer. Crouch, 79 Ill. 2d at 362. The unique aspect of the TIF Act is that it permits tax increments attributable to an increase in real property values to be paid to the municipality from each taxing district that overlaps with the project area. Crouch, 79 Ill. 2d at 362.

The cardinal rule of statutory construction is to give effect to the intention of the legislature. Quad Cities Open, 208 Ill. 2d at 508. The TIF Act is intended to cause the incremental increase in taxes (due to increased land value after improvement) in a TIF district to be remitted to the TIF district, so that the increase in taxes produced by the improvement helps finance the improvement.

The rollback taxes assessed on the subject parcel in this case are not attributable to any improvement, and they do not reflect an increased value of the subject parcel. They were assessed because the open land exception to normal tax assessment was no longer available for the subject parcel. See 31B Ill. L. & Prac. Revenue and Taxes