Dundee Township v. Department of Revenue

Plaintiff, Dundee Township (the Township), purchased a parcel of vacant land under a farm lease pursuant to the open space provisions of the Township Code (60 ILCS 1/115 — 5 et seq. (West 1998)). Plaintiff then sought a property tax exemption for the entire parcel of land pursuant to section 115 — 115 of the Township Code (60 ILCS 1/115— 115 (West 1998)). Plaintiff appeals from the portion of the trial court’s order on judicial review that affirmed the decision of the Illinois Department of Revenue that the Township’s leasehold interest in a parcel of land did not qualify for a property tax…