City of Chicago v. Illinois Department of Revenue

The plaintiff, the City of Chicago (City), filed two complaints for administrative review in the circuit court of Cook County, seeking to reverse decisions by the defendant, the Illinois Department of Revenue (Department), which denied plaintiff’s request for property tax exemptions under section 19.6 of the Revenue Act of 1939 (Ill. Rev. Stat. 1987, ch. 120, par. 500.6) for four parcels of land. The City holds title to improvements on the land, two buildings and a parking lot. Chicago Dock-Equitable Venture, a private, non-exempt entity, holds title to the underlying land. The two related…