American National Bank & Trust Co. v. Department of Revenue

Plaintiff Jack Kristof was the beneficial owner of a one-half interest in plaintiff American National Bank and Trust Company, trust No. 55055, which owned a parcel of property in McHenry County, Illinois. Plaintiff Zion’s Lighthouse, Inc. (Zion), leased this property and used it for religious purposes. Defendant, the Department of Revenue (Department), denied plaintiffs’ application for a religious tax exemption for the property under section 19.2 of the Revenue Act of 1939 (111. Rev. Stat. 1989, ch. 120, par. 500.2). Plaintiffs then filed a complaint in the trial court for administrative…