Leadertreks, Inc. v. Department of Revenue

Plaintiff, LeaderTreks, Inc., applied for a real property tax exemption for 2005. Defendant, the Department of Revenue (Department), denied the application, ruling that plaintiffs property was not used exclusively for religious purposes pursuant to section 15 — 40 of the Property Tax Code (Code) (35 ILCS 200/15 — 40 (West 2006)). An administrative law judge (ALJ) affirmed the Department’s decision, and LeaderTreks sought administrative review. The circuit court reversed the Department. The Department appeals, arguing that the Department’s decision was not clearly erroneous. We agree and…