Illinois Beta House Fund Corp. v. Department of Revenue

PRESIDING JUSTICE McBRIDE

delivered the opinion of the court:

Plaintiff Illinois Beta House Fund Corporation appeals from an order of the circuit court of Cook County affirming the finding of defendant Illinois Department of Revenue that real property owned by plaintiff is not exempt from taxation for the year 2000. The subject real property is the Phi Delta Theta Fraternity House, situated at 5625 South University Avenue, Chicago, 60637, near the main campus of the University of Chicago. The plaintiff argues it is entitled to an exemption under section 15 — 35(c) of the Property Tax Code (35…