Board of Certified Safety Professionals of the Americas, Inc. v. Johnson

The petitioner, the Board of Certified Safety Professionals of the Americas, Inc. (Board), is a not-for-profit corporation that issues certificates to safety professionals who pass examinations it conducts. In October 1981, the Board purchased land in Savoy, Illinois, on which it constructed its corporate office. In August 1982, the Board applied for a partial real estate tax exemption, which was denied by the Champaign County board of review in March 1983. The Illinois Department of Revenue affirmed the denial. On review of the Department’s decision, the Director of the Department again…