Eden Retirement Center, Inc. v. Department of Revenue

Docket No. 97703–Agenda 31–September 2004.

EDEN RETIREMENT CENTER, INC., Appellee, v. THE

DEPARTMENT OF REVENUE et al. , Appellants.

Opinion filed December 2, 2004.

Plaintiff, Eden Retirement Center, Inc., filed a complaint in the circuit court of Madison County seeking administrative review of a decision by the Illinois Department of Revenue (Department). The Department denied plaintiff’s application for a charitable-use property tax exemption for the 1996 tax year. The circuit court set aside the Department’s decision and granted the exemption, based solely on the court’s interpretation of…