Central States Threshermen's Reunion, Inc. v. Department of Revenue

PRESIDING JUSTICE LUND

delivered the opinion of the court:

Defendants Roger D. Sweet and the Illinois Department of Revenue (Department) appeal from the order of the circuit court of Livingston County granting plaintiff Central States Threshermen’s Reunion, Inc., a property-tax exemption. We reverse.

On June 18, 1986, plaintiff filed an application requesting a property-tax exemption for its 40 acres of property in Livingston County. Plaintiff’s application described the activities which take place on its property as follows: “[Plaintiff] holds a five day reunion each year over Labor Day…