North Shore Post No. 21 v. Korzen

North Shore Post No. 21 of the American Legion, an Illinois not-for-profit corporation, filed a complaint in the circuit court of Cook County seeking a declaratory judgment that its headquarters building is exempt from taxation and an injunction against the collection of 1964 real-estate taxes on the property. The trial court held section 19.18 of the Revenue Act of 1939, as amended, (Ill. Rev. Stat. 1963, chap. 120, par. 500.18) pertaining to veterans organizations, which plaintiff relies on for exemption, unconstitutional, and entered a decree declaring the property not to be tax exempt.…