2015 IL App (2d) 141070 No. 2-14-1070 Opinion filed August 13, 2015 ______________________________________________________________________________
IN THE
APPELLATE COURT OF ILLINOIS
SECOND DISTRICT ______________________________________________________________________________
THE VILLAGE OF WESTMONT, ) Appeal from the Circuit Court ) of Du Page County. Plaintiff-Appellant, ) ) v. ) No. 14-MR-520 ) THE ILLINOIS MUNICIPAL RETIREMENT ) FUND; THE ILLINOIS MUNICIPAL ) RETIREMENT BOARD OF TRUSTEES; and ) NATALIE COOPER, JOHN ) PIECHONCINSKI, WILLIAM STAFFORD, ) GWEN HENRY, JEFFREY STULIR, ) SHARON THOMPSON, SUE STANISH, ) and TOM KUEHNE, in Their Official ) Capacities as Members of the Illinois ) Municipal Retirement Fund Board of Trustees, ) Honorable ) Bonnie M. Wheaton, Defendants-Appellees. ) Judge, Presiding. ______________________________________________________________________________
JUSTICE JORGENSEN delivered the judgment of the court, with opinion. Presiding Justice Schostok and Justice Birkett concurred in the judgment and opinion.
OPINION
¶1 In 2013, it came to the attention of the staff (Staff) of defendant the Illinois Municipal
Retirement Fund (IMRF) that plaintiff, the Village of Westmont, had not enrolled in the IMRF
its part-time firefighters who worked 1000-plus hours per year, and it did not otherwise provide
them with a local pension fund. Due to this coverage gap, the Staff reclassified Westmont’s
“part-time, 1000-plus” firefighters from “IMRF Authorized Agent Manual Group IV 2015 IL App (2d) 141070
Firefighters” (said firefighters being excluded from IMRF participation, because, under the
IMRF’s reading, their employing municipalities do provide firefighters with a local pension
fund) to “IMRF Authorized Agent Manual Group VI Firefighters” (said firefighters being
required to participate in the IMRF, because, under the IMRF’s reading, their employing
municipalities do not provide firefighters with a local pension fund). The IMRF created each of
these “Group” classifications in its IMRF Authorized Agent Manual (IMRF manual or, simply,
manual), which sets forth the IMRF’s administrative rules and explains and carries out pertinent
dictates of the Illinois Pension Code (40 ILCS 5/1-101 et seq. (West 2014)).
¶2 Westmont appealed the Staff’s reclassification to defendant the IMRF Board of Trustees
(Board). It argued that, under a plain reading of the manual, its part-time, 1000-plus firefighters
fit into Group IV and that, in any case, the Staff was estopped from reclassifying its part-time,
1000-plus firefighters. The Board affirmed the Staff’s reclassification. It stated that the Group
IV classification conflicted with the Pension Code’s requirement that a municipality such as
Westmont, which has not employed at least one full-time firefighter, and therefore has not
provided a local pension fund for its firefighters (40 ILCS 5/4-101, 4-103 (West 2014)), must
enroll its part-time, 1000-plus firefighters in the IMRF (40 ILCS 5/7-109, 7-137(a), (e) (West
2014)). Westmont appealed to the circuit court. The circuit court affirmed the Board.
Westmont now appeals to this court, and, because we agree that allowing Westmont’s fire
department to remain in Group IV would conflict with the Pension Code, we affirm the Board
and the circuit court.
¶3 I. BACKGROUND
¶4 In 1938, Westmont formed a village fire department, using an all-volunteer force. In
1961, Westmont joined the IMRF. At that time, Westmont did not have any full-time
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firefighters, and, because it was not required, it had not formed a local pension fund under article
IV of the Pension Code. 40 ILCS 5/4-101 et seq. (West 2014). Article IV of the Pension Code
requires that a municipality with between 5,000 and 500,000 in population and with full-time
paid firefighters must create its own local pension fund (as opposed to article VII of the Pension
Code, which covers the IMRF pension fund). 40 ILCS 5/4-101, 4-103(1) (West 2014).
¶5 The IMRF initially classified Westmont’s fire department as a Group IV department.
According to the IMRF manual, Group IV departments are those employed by particular
municipalities:
“These governmental units were under 5,000 in population at the time they came
under Social Security by entering into an agreement with the State Social Security Unit,
and they had not established a fire pension fund by referendum at the time. They now
have a population of 5,000 or more, and/or have formed a fire pension fund.
No firefighters (volunteers, part-time, etc.) in these governmental units are
covered by IMRF even though they do not participate in [the local] pension fund.”
(Emphasis added.)
Thus, a municipality’s fire department fits into Group IV if the municipality crosses the 5,000
population threshold and/or it has formed a local pension fund (under article IV, as opposed to
participating in the IMRF under article VII). Westmont’s department fit into Group IV solely
because Westmont crossed the 5,000 population threshold. Again, Westmont had not formed a
local pension fund under article IV, because it was exempted from doing so when it did not have
a single full-time paid firefighter on the force.
¶6 By the early 1990s, Westmont no longer had any volunteer firefighters on staff. Rather,
its force consisted solely of part-time, paid employees; it included firefighters who worked 1000
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or more hours per year (i.e., averaging over 20 hours per week if one assumes two weeks of
vacation time), but no firefighter carried full-time status (which, depending on differing
representations in the record, is either 36 or 39 hours per week). Westmont was unsure whether
it was required to participate in the IMRF on behalf of its part-time, 1000-plus firefighters.
¶7 On the one hand, Westmont knew that the IMRF had given its fire department a Group
IV classification and that Group IV departments were not required to participate in the IMRF.
On the other hand, Westmont recognized that, collectively, sections 7-137(a) and 7-137(e) of the
Pension Code require all municipal employees who work 1000 or more hours per year to
participate in the IMRF:
“(a) The persons described in this paragraph (a) shall be included within and be
subject to this Article and eligible to benefits from this fund, beginning upon the dates
hereinafter specified:
1. Except as to the employees specifically excluded under the provisions
of this Article, all persons who are employees of any municipality (or
instrumentality thereof) or participating instrumentality on the effective date of
participation of the municipality or participating instrumentality beginning upon
such effective date.
***
(e) Any participating municipality or participating instrumentality, other than a
school district or special education joint agreement created under Section 10-22.31 of the
School Code, may, by a resolution or ordinance duly adopted by its governing body, elect
to exclude from participation and eligibility for benefits all persons who are employed
after the effective date of such resolution or ordinance and who occupy an office or are
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employed in a position normally requiring performance of duty for less than 1000 hours
per year ***.” (Emphases added.) 40 ILCS 5/7-137(a), (e) (West 2014).
In other words, while subsection (a) states that all employees of participating municipalities must
participate in the IMRF, subsection (e) allows those municipalities to exclude from IMRF
participation employees working less than 1000 hours per year. There is no such exclusion for
employees working 1000-plus hours per year.
¶8 Westmont was also aware that section 7-109(2)(b) of the Pension Code set forth an
exclusion to the general rule that the part-time, 1000-plus employees must be enrolled in the
IMRF; that is, if the employing municipality is “required by law” to establish a local pension
fund, by virtue of having at least one full-time firefighter, for example (40 ILCS 5/4-101, 4-103
(West 2014)), then, the municipality need not participate in the IMRF on behalf of its
firefighters. 40 ILCS 5/7-109(2)(b) (West 2014). Here, of course, the section 2-109(2)(b)
exception did not apply, as Westmont did not have at least one full-time firefighter and did not
set up a local pension fund. Thus, while the manual excluded Westmont’s fire department from
IMRF participation, through the Group IV classification, the Pension Code required Westmont’s
employees who worked 1,000-plus hours per year to participate, through sections 7-137, 7-
109(2)(b), 4-101, and 4-103.
¶9 As a result of this discrepancy, in 1992 Westmont’s (then assistant) village manager,
Ronald Searl, telephoned an IMRF field representative, Tecya Anderson, to determine whether
Westmont was required to participate in the IMRF on behalf of its part-time, 1000-plus
firefighters. Searl believed that he could trust Anderson’s information, because the IMRF
manual states that “IMRF Field Representatives are available to assist you and your members.
Seven field representatives across the state are available to answer questions one-on-one, speak
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to groups about IMRF benefits and law, provide assistance with reporting errors, and much
more.” Anderson assured Searl that Westmont’s part-time, 1000-plus firefighters were excluded
from IMRF participation, due to its department’s correct Group IV classification. Searl
requested written confirmation of this fact, and Anderson stated that the manual’s description of
a Group IV department provided all the written confirmation Westmont would need. Anderson
further told Searl that the Group IV classification could not change. As a result of Anderson’s
oral representations, Westmont did not enroll its part-time, 1000-plus firefighters in the IMRF.
Westmont relied on Anderson’s representations in structuring its fire department, which
continues to be comprised solely of part-time, 1000-plus firefighters, none of whom participate
in the IMRF.
¶ 10 In 2013, Westmont became involved in an unrelated proceeding concerning the status of
full-time administrators, not firefighters, within the fire department. Near the conclusion of that
proceeding, apparently due to the scrutiny placed on Westmont’s fire department, the IMRF’s
general counsel became aware that Westmont’s part-time, 1000-plus firefighters were not
covered by any pension plan, either a local fund or the IMRF. Westmont contended that it had
not formed a local pension fund because sections 4-101 and 4-103 of the Pension Code required
such a fund to be created only if the municipality had a population of between 5,000 and 500,000
(which it did) and had at least one full-time paid firefighter (which it did not). 40 ILCS 5/4-101,
4-103 (West 2014). Likewise, by virtue of its department’s Group IV status, Westmont did not
participate in the IMRF. In the IMRF’s view, this coverage gap seemed particularly glaring
because its manual specifies that Group III departments (i.e., those in municipalities with
populations of less than 5000 and that do not have local pension funds) must enroll their part-
time, 1000-plus firefighters in the IMRF. Hence, if small municipalities with Group III
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departments, with fewer than 5,000 residents, are expected to pay for IMRF coverage for their
part-time, 1000-plus firefighters when they do not provide local funds, there would be no reason
to exempt larger municipalities with Group IV departments, such as Westmont, from providing
IMRF coverage for their part-time, 1000-plus firefighters when they do not provide local funds.
¶ 11 Between March and August 2013, due to this gap in coverage, the IMRF Staff
unilaterally amended the IMRF manual to create a new group, Group VI. Group VI covered
municipalities, like Westmont, that have populations of 5000 or more but do not have their own
local pension funds because they do not employ at least one full-time firefighter and therefore
are not required to have their own funds. These municipalities must enroll their part-time, 1000-
plus firefighters in the IMRF.
¶ 12 The Staff sent Westmont at least two letters explaining the reclassification. One of these
letters, dated March 18, 2013, stated that Westmont’s fire department did not fit into the
manual’s Group IV classification, because Westmont did not both cross the 5000 population
threshold and provide its firefighters with a local pension fund. (Again, in actuality, the manual
states that a Group IV department’s municipality has crossed the 5000 population threshold
and/or provides its firefighters with a local pension fund.) The second letter, dated August 28,
2013, did not mention the manual and instead explained that the Pension Code required
Westmont to enroll its part-time, 1000-plus firefighters in the IMRF.
¶ 13 In October 2013, Westmont appealed the IMRF Staff’s reclassification to the Board.
Westmont was not happy with the reclassification, because it would incur “high” corresponding
costs for the covered firefighters’ IMRF participation and it had not budgeted or planned for
those costs. It estimated that the costs would be in the multimillion-dollar range. Westmont
presented Searl’s affidavit, in which he attested, as set forth above, that, as early as 1992, he
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asked Anderson whether Westmont’s part-time, 1000-plus firefighters needed to participate in
the IMRF, particularly because they remained uncovered by a local pension fund. Anderson
informed him that, as a Group IV department, Westmont’s firefighters could not participate in
the IMRF. Anderson further informed him that the groups set forth in the manual could not
change, and he relied on this representation in structuring the fire department.
¶ 14 At the hearing, in its opening remarks, Westmont explained, without later submitting
supporting evidence, that it was not that it wished for its part-time, 1000-plus firefighters to go
without pensions; rather, it urged, most of its force consisted of firefighters from neighboring
municipalities who had likely secured pensions through those municipalities. After the opening
remarks, Searl testified consistently with his affidavit. The Board did not challenge Searl’s
recollection of his 1992 conversation with Anderson. Instead, it asked Searl why he did not
obtain written confirmation of Anderson’s answer, preferably from an attorney. Searl answered
that he had requested written confirmation but that Anderson told him that the IMRF manual was
sufficient. Westmont’s closing argument largely concerned estoppel and its reliance on
Anderson’s 1992 oral assurances. The Board denied Westmont’s appeal. The Board
acknowledged without discussion that Group IV included fire departments from municipalities
that had crossed the 5000 population threshold and/or had formed local pension funds for their
firefighters. It stated, however, that allowing Westmont’s department to remain in Group IV
conflicted with the Pension Code’s requirement that a municipality such as Westmont, which
does not employ at least one full-time firefighter, and therefore has not provided a local pension
fund for its firefighters (40 ILCS 5/4-101, 4-103 (West 2014)), must enroll its part-time, 1000-
plus firefighters in the IMRF (40 ILCS 5/7-109, 7-137(a), (e) (West 2014)). The circuit court
affirmed, and this appeal followed.
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¶ 15 II. ANALYSIS
¶ 16 On appeal, Westmont argues that: (1) its fire department fits into the IMRF manual’s
Group IV classification and therefore it is not required to enroll its part-time, 1000-plus
firefighters in the IMRF; (2) the IMRF is estopped from removing the department from Group
IV status, because, in 1992, when presented with this exact question, Anderson orally assured
Searl that the department would remain in Group IV and that Westmont did not have to enroll its
part-time, 1000-plus firefighters in the IMRF; and (3) allowing the department to remain in
Group IV and Westmont to abstain from enrolling its part-time, 1000-plus firefighters in the
IMRF, even though it has not established its own local pension fund, does not violate the Pension
Code. For the reasons that follow, we agree that Westmont’s fire department fits into the IMRF
manual’s description of Group IV. However, allowing the department to remain in Group IV
violates the Pension Code, and, because the doctrine of estoppel cannot be invoked where the
status quo violates statutory requirements, we must reject Westmont’s estoppel argument.
¶ 17 Both Westmont’s argument concerning how to read the IMRF manual and its argument
concerning statutory compliance involve questions of construction and deference to the Board.
The same rules of construction apply to administrative rules and regulations as are applied to
statutes. Hetzer v. State Police Merit Board, 49 Ill. App. 3d 1045, 1047 (1977). When
construing a statute, the primary objective is to give effect to the intent of the legislature.
Chicago Teachers Union, Local No. 1 v. Board of Education of the City of Chicago, 2012 IL
112566, ¶ 15. The language of the statute is the best indicator of legislative intent, and the
language should be given its plain and ordinary meaning whenever possible. Roselle Police
Pension Board v. Village of Roselle, 232 Ill. 2d 546, 552 (2009). Each word, clause, and
sentence should be given effect so as not to be rendered superfluous. Chicago Teachers Union,
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2012 IL 112566, ¶ 15. Generally, we afford substantial deference to an agency’s construction.
Chamberlain v. Civil Service Comm’n, 2014 IL App (2d) 121251, ¶ 24. However, where an
agency drastically departs from its own prior practice, an argument may be made that the
reliability of the agency’s construction has been compromised such that it should be entitled to
less deference. See, e.g., Business & Professional People for the Public Interest v. Illinois
Commerce Comm’n, 136 Ill. 2d 192, 228 (1989) (heightened degree of appellate scrutiny is
appropriate where there is a drastic departure from past Commission practice); cf. Peoples Gas,
Light & Coke Co. v. Illinois Commerce Comm’n, 175 Ill. App. 3d 39, 51 (1988) (stating, in the
context of a Commission case, that an agency is not bound by its prior handling of similar, or
even the same, issues). Moreover, where the language of the statute is completely clear and
unambiguous, a court may interpret the statute de novo, without resort to other aids of
construction and without deference to the agency’s decision. Boaden v. Department of Law
Enforcement, 171 Ill. 2d 230, 239 (1996) (declining to defer to the agency’s interpretation where
the statute was not ambiguous). Additionally, we keep in mind that, “[w]hen an appeal is taken
to the appellate court following entry of judgment by the circuit court on administrative review,
it is the decision of the administrative agency, not the judgment of the circuit court, which is
under consideration.” Provena Covenant Medical Center v. Department of Revenue, 236 Ill. 2d
368, 386 (2010).
¶ 18 A. IMRF Manual
¶ 19 Westmont first argues that a plain reading of the IMRF manual establishes that its fire
department belongs in Group IV and that it therefore is not required to enroll its firefighters in
the IMRF. Westmont appears to draw upon the explanation in the IMRF Staff’s March 18, 2013,
letter as to why its department does not belong in Group IV. Again, that explanation stated that,
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unlike Westmont’s department, Group IV departments are in municipalities that have crossed the
5000 population threshold and are required by law to have formed local pension funds. For the
reasons that follow, we agree that, in March 2013, IMRF Staff did not provide Westmont with
the correct explanation of why Westmont’s part-time, 1000-plus firefighters must participate in
the IMRF and that, indeed, the IMRF manual’s description of Group IV departments includes
those such as Westmont’s.
¶ 20 Here, we find the plain language of the manual to be clear and unambiguous. Therefore,
even if deference to the IMRF’s interpretation in the (rather unofficial) March 2013 letter were
warranted, we would not be swayed. Again, the manual defines Group IV fire departments as
those in municipalities that “now have a population of 5,000 or more, and/or have formed a fire
pension fund.” (Emphasis added.) Reading the manual as the IMRF Staff set forth in the letter,
i.e., that participation in the IMRF is not required for firefighters in municipalities that “now
have a population of 5,000 or more and have formed a fire pension fund,” renders the word “or”
superfluous. It is incorrect to ignore the word “or.” See, e.g., Chicago Teachers Union, 2012 IL
112566, ¶ 15.
¶ 21 “As used in its ordinary sense, the word ‘or’ marks an alternative indicating the various
members of the sentence which it connects are to be taken separately.” People v. Frieberg, 147
Ill. 2d 326, 349 (1992). As such, the IMRF manual defines Group IV fire departments as those
in municipalities that fit any one of the following patterns: (1) have crossed the 5000 population
threshold but have not formed a local pension fund; (2) have not crossed the 5000 population
threshold but have formed a local pension fund; or (3) have both crossed the 5000 population
threshold and formed a local pension fund. Westmont fits into the first pattern. Thus, a plain
reading of the IMRF manual establishes that Westmont’s department fits in Group IV.
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¶ 22 However, we now must consider whether this reading conflicts with the Pension Code
and, if it does not, whether the IMRF is estopped from reclassifying the department as a Group
VI department.
¶ 23 B. Estoppel and Statutory Compliance
¶ 24 Westmont next argues that the IMRF Staff was estopped from removing its fire
department’s Group IV status. Westmont contends that, in 1992, it expressly asked Anderson
whether it was required to enroll in the IMRF its part-time, 1000-plus firefighters when it did not
have a local pension fund. Anderson answered in the negative, and Westmont structured its fire
force accordingly. Indeed, an agency’s custom and practice in setting its rules may prohibit it
from changing them. See Holland v. Quinn, 67 Ill. App. 3d 571, 574 (1978). For example, in
American Oil Co. v. Mahin, 49 Ill. 2d 199, 204-06 (1971), the supreme court held that the
Department of Revenue could not revise its own rule, where that rule had been consistently and
uniformly applied for a substantial period of time and was consistent with the governing statute.
¶ 25 However, estoppel does not apply where the agency regulation upon which the plaintiff
relies conflicts with a statute. Vestrup v. Du Page County Election Comm’n, 335 Ill. App. 3d
156, 166-67 (2002) (refusing to apply the doctrine of estoppel where it would prevent the
enforcement of law). An agency’s mistaken interpretation of a statute cannot preclude a court
from enforcing that statute. Id. Westmont concedes this principle. As such, first, we must
decide whether allowing Westmont’s fire department to remain in Group IV under the IMRF
manual conflicts with the Pension Code’s requirement that part-time, 1000-plus firefighters be
enrolled in the IMRF when the employing municipality does not provide a local pension fund. If
we find that it does, we need not consider Westmont’s estoppel argument any further.
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¶ 26 In its reply brief, Westmont implicitly concedes several points: (1) per statute, part-time,
1000-plus firefighters must participate in the IMRF (40 ILCS 5/7-137(a)(1), (e) (West 2014)); (2)
section 7-109(2)(b) of the Pension Code specifically excludes firefighters in a “municipality in
which a [local] pension fund is required by law to be established for *** firemen” (emphasis
added) (40 ILCS 5/7-109(2)(b) (West 2014)); and (3) Westmont is not “required by law” to
establish a local pension fund, because it does not employ at least one full-time firefighter (40
ILCS 5/4-101, 4-103(1) (West 2014)), and, therefore, it does not fall under the section 7-
109(2)(b) exclusion. 1
1 In its opening brief, Westmont argued that section 7-109(2)(b) did exclude its part-time,
1000-plus firefighters from participation in the IMRF. 40 ILCS 5/7-109(2)(b) (West 2014).
Again, section 7-109(2)(b) excludes firefighters when the municipality is “required by law” to
form a local pension fund. Id. However, section 4-103 plainly states that a municipality such as
Westmont, which is between 5000 and 500,000 in population, is required to form a local pension
fund if it employs at least one full-time firefighter. 40 ILCS 5/4-103(1) (West 2014). Westmont
does not. Therefore, it is not required by law to form a local pension fund, and its part-time,
1000-plus firefighters are not excluded under section 7-109(2)(b) from participation in the
IMRF. Westmont’s citation to Holmes v. Illinois Municipal Retirement Fund, 185 Ill. App. 3d
282, 284 (1989), is off-point. That case concerned an individual policeman’s eligibility for
participation in the IMRF where his employing municipality had rejected him from its local
pension fund, whereas the instant case involves the coverage of an entire class of firefighters
(part-time, 1000-plus) and a determination of whether those firefighters belong in a local pension
fund or the IMRF.
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¶ 27 Westmont argues that, even though its part-time, 1000-plus firefighters do not fall under
the statutory exception, under section 7-109(2)(b), to IMRF participation, they do fall under the
regulatory exception, under the IMRF manual. We reject this argument.
¶ 28 We will not make this issue more difficult than it is. Section 7-137(a)(1) clearly states
that those falling under the umbrella of IMRF participation can be excluded only as expressly
provided by statute: “The persons described in this paragraph (a) shall be included within and be
subject to this Article and eligible to benefits from this fund *** (1) [e]xcept as to the employees
specifically excluded under [article VII] ***.” (Emphases added.) 40 ILCS 5/7-137(a)(1) (West
2014). Even if a fair question could be raised as to the Board’s authority to exclude certain
groups from the legislature’s mandate, and we do not believe one could, here the statute
expressly states that any exclusion must be set forth by statute (“except as to the employees
specifically excluded under [article VII]”). As such, all exclusions to IMRF participation must
be set forth in the statute. The statute does not allow for the manual to provide an independent
“second” exclusion. Thus, the statute does not allow for the manual to exclude Westmont’s part-
time, 1000-plus firefighters.
¶ 29 In sum, Westmont’s entire appeal seems to come down to whether the IMRF can, perhaps
unintentionally, create and be bound by a nonstatutory exclusion to the statutory requirement that
a municipality must enroll its part-time, 1000-plus firefighters in the IMRF when the
municipality has not created a local pension fund. Because the IMRF cannot, the manual’s
Group IV exclusion, as applied to Westmont, cannot have the force of law. Westmont cannot
rely on the doctrine of estoppel to continue to receive an exemption that conflicts with the
statute, and, therefore, we will not consider further Westmont’s estoppel argument.
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¶ 30 We do empathize to some degree with Westmont, in that, as early as 1992, it sought oral
assurances from the IMRF that, as a municipality with a Group IV fire department, it would not
have to enroll its part-time, 1000-plus firefighters in the IMRF and that, because it did not
employ at least one full-time firefighter, it would not have to provide its firefighters with a local
pension fund. As the IMRF conceded at oral argument, the manual contained an unfortunate
mistake. Still, it seems to us that a more apt characterization of the 1992 conversation is that, as
a result, the IMRF erroneously and temporarily allowed Westmont’s coverage gap to go
unnoticed. At this point, even if the IMRF supported Westmont’s position under the manual, this
court would still interpret the statute to require Westmont to provide IMRF coverage for its part-
time, 1000-plus firefighters. Westmont argued at the hearing before the Board that, most likely,
its part-time firefighters had already secured pensions from different employing municipalities
and were only picking up extra hours with Westmont. However, in a sense, the legislature has
already hedged against Westmont’s stated “most likely” scenario―i.e., that part-time employees
would have secured pensions through employment elsewhere―by creating the 1000-hour cut-
off. Westmont cannot be exempted from the statute’s requirements.
¶ 31 III. CONCLUSION
¶ 32 For the aforementioned reasons, we affirm the judgments of the Board and the circuit
court.
¶ 33 Affirmed.
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