Northwest Suburban Fellowship Inc. v. Department of Revenue

PRESIDING JUSTICE CAMPBELL

delivered the opinion of the court:

Plaintiff Northwest Suburban Fellowship, Inc. (Northwest), appeals an order of the circuit court of Cook County affirming a decision of defendant Department of Revenue (Department) denying Northwest a real estate tax exemption.

The record on appeal indicates the following facts. Northwest is a not-for-profit corporation existing under Illinois law. Northwest’s sole purpose is to maintain space, facilities and supplies for meetings of Alcoholics Anonymous and its family service groups, such as Alanon and Alateen.

On September 24, 1979,…