County Collector v. Du Page Art League

In this consolidated appeal, the county collector of Du Page County (county collector) and the Illinois Department of Revenue (Department), appeal from a judgment of the circuit court that property owned by taxpayer, the Du Page Art League (Art League), was exempt from real estate taxes for 1982, 1983, and 1984, contending that (1) a prior declaration of exemption by the trial court in 1978 did not preclude the county collector from determining a tax liability for a subsequent year, (2) the court erred in denying the county collector’s motion to dismiss the Art League’s objections to the 1982…