Legal Opinion
Fox Valley Airport Authority v. Department of Revenue
Appellate Court of Illinois
Decided December 31, 1987No. 2—87—0183PublishedCited by 5 opinions
1Opinion of the CourtJustice Nash
Defendant, the Illinois Department of Revenue, appeals from an order of the circuit court which, on administrative review, reversed the decision of the Director of the Illinois Department of Revenue (Director) denying tax exemptions for eight parcels of real estate owned by plaintiff, Fox Valley Airport Authority. The Department contends that as the properties are not being used exclusively for airport authority purposes they are subject to taxation.
Plaintiff is a municipal corporation formed pursuant to “An Act in relation to airport authorities” (Ill. Rev. Stat. 1985, ch. lS^, pars. 68.2…
2Cases cited9 opinions
- People Ex Rel. Korzen v. American Airlines, Inc.Illinois Supreme Court · 1967
- City of Lawrenceville v. MaxwellIllinois Supreme Court · 1955
- Telco Leasing, Inc. v. AllphinIllinois Supreme Court · 1976
- Illinois Central Gulf Railroad v. Department of Local Government AffairsIllinois Supreme Court · 1983
- Weslin Properties, Inc. v. Department of RevenueAppellate Court of Illinois · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Harrisburg-Raleigh Airport Authority v. Department of RevenueIllinois Supreme Court · 1989
- Du Page County Airport Authority v. Department of RevenueAppellate Court of Illinois · 2005
- Du Page Art League v. Department of RevenueAppellate Court of Illinois · 1988
- The Lake County Board of Review v. Illinois Property Tax Appeal BoardAppellate Court of Illinois · 2013
- Du Page County Airport Authority v. Department of RevenueAppellate Court of Illinois · 2005