In City of Chicago v. Village of Elk Grove, 354 Ill. App. 3d 423, 354 Ill. App. 3d 423, 820 N.E.2d 1158, 290 Ill. Dec. 91 (2004), it was determined that the constitution did not permit an individual home rule unit to legislate on matters of disconnection. In Elk Grove, the village of Elk Grove passed an ordinance imposing a fee, of $ 135,360 per acre for residential property, and $ 401,960 per acre for industrial or commercial property, on any property that the owner sought to disconnect from the village. Elk Grove, 354 Ill. App. 3d at 424. The village argued that the ordinance did not regulate disconnection, but instead only helped the village cover the costs of its services. However, the Elk Grove court found that "the constitution does not permit home rule units to collect taxes through legislation concerning matters that do not pertain to their government and affairs." Elk Grove, 354 Ill. App. 3d at 427. The court in Elk Grove then likened the village's disconnection fee to the filing fee imposed in Ampersand. "If the county could not burden persons seeking access to the county court with an added $ 1 fee for appearances, neither can the village burden access to the courts for disconnection proceedings with an added $ 2.7 million fee." Elk Grove, 354 Ill. App. 3d at 428.