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. First American Bank Corporation and three other companies filed a tax objection contending that the Forest Preserve District of Du Page County lacked statutory authority when, in November of 1999, it passed a levy ordinance for its contribution to its pension fund for the year 2000, but did not pass an appropriation ordinance to raise those revenues until June of 2000.