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Docket No. 109711.

IN THE SUPREME COURT OF THE STATE OF ILLINOIS

FIRST AMERICAN BANK CORPORATION et al., Appellants, v. GWEN HENRY, Du Page County Treasurer and ex officio Du Page County Collector, Appellee (The Forest Preserve District of Du Page County, Intervenor-Appellee). Opinion filed January 21, 2011.

JUSTICE THEIS delivered the judgment of the court, with opinion. Chief Justice Kilbride and Justices Freeman, Thomas, Garman, Karmeier, and Burke concurred in the judgment and opinion.

OPINION The issue in this case is whether the Forest Preserve District of Du Page County (the District) was required by section 7

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