Chicago Patrolmen's Ass'n v. Department of Revenue

The plaintiffs, the Chicago Patrolmen’s Association and the American Police Center and Museum, filed a complaint in the circuit court of Cook County for administrative review of a decision by the Department of Revenue of the State of Illinois (Department). The Department denied the plaintiffs a charitable tax exemption from property taxation for four parcels of real property. The circuit court set aside the Department’s decision and granted an exemption for 100% of two of the parcels, and 98% of a third parcel. The appellate court affirmed, with one justice dissenting. 269 111. App. 3d 274.…