Childrens Development Center Inc. v. Olson

This is an appeal from a decree of the circuit court of Winnebago County permanently restraining the collection of taxes assessed against real estate owned by the School Sisters of St. Francis (Sisters), a religious corporation, and leased to the Childrens Development Center (Center), a not-for-profit corporation.

For several years Sisters had owned and maintained a convent in Rockford. Prior to 1969 the convent had not been assessed for real estate taxes. In August of that year Sisters entered into a lease whereby a part of the convent was leased to Center for a period of one year and the…