County of Hamilton v. Department of Revenue

PRESIDING JUSTICE HOPKINS

delivered the opinion of the court:

Defendant, the Illinois Department of Revenue (Department), appeals from the circuit courts’ orders in two cases on administrative review, in which the circuit court reversed the Department’s decisions that underground coal rights owned by two counties, plaintiffs Hamilton and Jefferson Counties, were not tax-exempt properties under section 19.6 of the Revenue Act of 1939. 35 ILCS 205/19.6 (West 1992) (now, as amended, 35 ILCS 200/15 — 60 (West 1994) (section 15 — 60 of the Property Tax Code)). On appeal, the Department raises two…