Legal Opinion
Calvary Baptist Church v. Department of Revenue
Appellate Court of Illinois
Decided March 30, 2004No. 4-03-0205PublishedCited by 11 opinions
1Opinion of the CourtJustice Myerscough
Plaintiff, the Calvary Baptist Church of Tilton (Calvary), appeals the circuit court’s affirmance of a March 2002 decision of the Director of the Department of Revenue of the State of Illinois (Department) denying Calvary’s application for a religious-use tax exemption for its property, arguing the property in question is used primarily for religious purposes and that denial of a tax exemption violates the Religious Freedom Restoration Act (775 ILCS 35/1 through 99 (West 2000)). We reverse.
I. BACKGROUND
On December 4, 2002, plaintiff filed an application for religious-use property tax…
2Cases cited13 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- AFM Messenger Service, Inc. v. Department of Employment SecurityIllinois Supreme Court · 2001
- People ex rel. McCullough v. Deutsche Evangelisch Lutherische Jehovah Gemeinde Ungeaenderter Augsburgischer ConfessionIllinois Supreme Court · 1911
- XL Disposal Corp., Inc. v. ZehnderAppellate Court of Illinois · 1999
- McKenzie v. JohnsonIllinois Supreme Court · 1983
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Three Angels Broadcasting Network, Inc. v. Department of RevenueAppellate Court of Illinois · 2008
- Faith Builders Church, Inc. v. Department of RevenueAppellate Court of Illinois · 2008
- Wolin v. The Department of Financial and Professional RegulationAppellate Court of Illinois · 2012
- Provena Covenant Medical Center v. Department of RevenueAppellate Court of Illinois · 2008
- Franciscan Communities v. HamerAppellate Court of Illinois · 2012
6 more not listed; retrieve them via the Exa API.