Provena Covenant Medical Center v. Department of Revenue

Chief Justice Fitzgerald and Justice Thomas concurred in the judgment and opinion.

Justice Burke concurred in part and dissented in part, with opinion, joined by Justice Freeman.

Justices Kilbride and Carman took no part in the decision.

OPINION

The central issue in this case is whether Provena Hospitals established that it was entitled to a charitable exemption under section 15 — 65 of the Property Tax Code (35 ILCS 200/15 — 65 (West 2002)) for the 2002 tax year for various parcels of real estate it owns in Urbana. The Director of Revenue determined that it had not and denied the exemption.…