Chicago Bar Ass'n v. Department of Revenue

The Chicago Bar Association (CBA) appeals from a judgment of the circuit court of Cook County which affirmed, on administrative review, a decision of the Illinois Department of Revenue (the Department) holding that the CBA’s new headquarters at 312 South Plymouth in Chicago were not exempt from real estate taxes under section 19.1 of the Revenue Act of 1939 (Ill. Rev. Stat. 1991, ch. 120, par. 500.1). Although the appeal was initially filed with the appellate court, that court transferred the case to us in accordance with Rule 365 (134 Ill. 2d R. 365) after concluding that the appeal should…