Three Angels Broadcasting Network, Inc. v. Department of Revenue

The plaintiff, Three Angels Broadcasting Network, Inc. (TABN), appeals the decision of the Illinois Department of Revenue (the Department) to deny its application for a property tax exemption pursuant to sections 15 — 40 and 15 — 65 of the Illinois Property Tax Code (the Code) (35 ILCS 200/15 — 40, 15 — 65 (West 2000)). TABN claims that the Department erred, inter alia, in the following respects: (1) it found that TABN failed to prove that its property was used exclusively for a religious purpose, without a view to profit, (2) it found that TABN failed to prove that its property was used…