City of Chicago v. Department of Revenue

Plaintiff City of Chicago (the City) sought judicial review of two decisions by the Department of Revenue (the Department) which denied a real estate tax exemption to four contiguous parcels of land. The circuit court affirmed the Department’s decision denying a tax exemption for the land, but overruled the portion of the decision denying a tax exemption for the two City-owned buildings on the land. The Department appeals the court’s decision that the buildings were tax-exempt; the City cross-appeals the court’s decision that the land was not tax-exempt.

The facts in this case are not in…