First Presbyterian Church v. Zehnder

Defendants, the Department of Revenue and Kenneth Zehnder, Director of Revenue, appeal from the trial court’s order reversing the Department’s decision denying plaintiff, First Presbyterian Church of Dixon (First Presbyterian), an exemption from real property taxes for 1992 on a parcel of property. We affirm.

First Presbyterian owns a parcel of property located at 519 Highland Avenue in Dixon. In March 1992, First Presbyterian entered into an agreement with the Leydig Memorial Center (Leydig), a nonprofit corporation also located in Dixon, under which Leydig would use the property at 519…