Christian Action Ministry v. Department of Local Government Affairs

Christian Action -Ministry (hereafter Ministry), the plaintiff, filed in the circuit court of Cook County a complaint for administrative review of a decision by the defendant, the Department of Local Government Affairs (hereafter Department), denying tax-exempt status to certain real estate held and used by the Ministry. The circuit court, finding that the property was used for charitable purposes (Ill. Rev. Stat. 1975, ch. 120, par. 500.7) and that the Ministry was the equitable owner, held the property was tax exempt. The appellate court affirmed (56 Ill. App. 3d 102), and we granted leave…