Legal Opinion
Cole Hospital, Inc. v. Champaign County Board of Review
Appellate Court of Illinois
Decided March 3, 1983No. 4-82-0473PublishedCited by 13 opinions
1Opinion of the Court
PRESIDING JUSTICE WEBBER
delivered the opinion of the court:
The defendants, Champaign County Board of Review, Ormond Hixson as Champaign County Collector, and Thomas Difanis as Champaign County State’s Attorney (County) appeal an order of the circuit court of Champaign County which enjoined them from assessing and collecting property taxes for 1981 and succeeding years on a portion of the premises occupied by the plaintiff, Cole Hospital, Inc. (Cole). At issue is the long-standing competition between two competing public policies: encouragement of charitable works through tax exemption versus…
2Cases cited6 opinions
- People v. Chicago Title & Trust Co.Illinois Supreme Court · 1979
- Christian Action Ministry v. Department of Local Government AffairsIllinois Supreme Court · 1978
- People ex rel. Baldwin v. Jessamine Withers HomeIllinois Supreme Court · 1924
- Monticello Female Seminary v. PeopleIllinois Supreme Court · 1883
- People Ex Rel. Carr v. City of ChicagoIllinois Supreme Court · 1926
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Chicago Patrolmen's Ass'n v. Department of RevenueIllinois Supreme Court · 1996
- City of Chicago v. Illinois Department of RevenueIllinois Supreme Court · 1992
- Wheaton College v. Department of RevenueAppellate Court of Illinois · 1987
- Board of Education v. Department of RevenueAppellate Court of Illinois · 2005
- Coles-Cumberland Professional Development Corp. v. Department of RevenueAppellate Court of Illinois · 1996
8 more not listed; retrieve them via the Exa API.