Midwest Palliative Hospice and Care Center v. Beard

*180 ¶ 1 This case concerns the property tax status of an inpatient hospice care center. The hospice care center filed an application for tax-exempt status on the basis that it is a charitable institution. The Illinois Department of Revenue denied a property tax exemption to the care center, finding that it failed to meet its burden to demonstrate by clear and convincing evidence that the property was being put to an exclusively charitable use. The hospice care center filed a complaint for administrative review. On administrative review, the circuit court confirmed the Department of Revenue's…