Legal Opinion
Swank v. Department of Revenue
Appellate Court of Illinois
Decided February 13, 2003No. 2—01—0900, 2—01—0901 consPublishedCited by 30 opinions
1Opinion of the CourtJustice Bowman
David and Susan Swank (Swanks) and Leonard and Shirley Wilde (Wildes) applied for property tax exemptions pursuant to section 15 — 35 of the Property Tax Code (Code) on the grounds that their respective properties were used for educational purposes. 35 ILCS 200/15 — 35 (West 2000). The Department of Revenue of the State of Illinois (Department) denied these applications, and both parties sought judicial review.
The circuit court reversed the Department’s decision and held the properties to be tax exempt. The Department appeals, arguing that the subject properties were “used with a view to…
2Cases cited21 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- City of Belvidere v. Illinois State Labor Relations BoardIllinois Supreme Court · 1998
- Abrahamson v. Illinois Department of Professional RegulationIllinois Supreme Court · 1992
- AFM Messenger Service, Inc. v. Department of Employment SecurityIllinois Supreme Court · 2001
- Paris v. FederIllinois Supreme Court · 1997
16 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Provena Covenant Medical Center v. Department of RevenueIllinois Supreme Court · 2010
- Beth-El All Nations Church and Bishop Edgar Jackson v. City of ChicagoCourt of Appeals for the Seventh Circuit · 2007
- Du Page County Airport Authority v. Department of RevenueAppellate Court of Illinois · 2005
- Du Page County Board v. Department of RevenueAppellate Court of Illinois · 2003
- Faith Builders Church, Inc. v. Department of RevenueAppellate Court of Illinois · 2008
25 more not listed; retrieve them via the Exa API.