Legal Opinion

Springfield School District No. 186 v. Department of Revenue

Appellate Court of Illinois

Decided August 26, 2008No. 4-07-0500PublishedCited by 1 opinion

1Opinion of the CourtJustice Knecht

Plaintiff Springfield School District No. 186 (District), appeals the decision of the Illinois Department of Revenue (Department) to deny its application for a property tax exemption pursuant to sections 15— 60, 15 — 135, and 15 — 35(e) of the Illinois Property Tax Code (Code) (35 ILCS 200/15 — 60, 15 — 135, 15 — 35(e) (West 2004)). Plaintiff sought administrative review and the circuit court affirmed the Department. The District appeals, claiming the Department erred in the following respects: (1) it found the lease between the District and Central Management Services (CMS) was a lease with…

2Cases cited25 opinions

  1. Cinkus v. Village of Stickney Municipal Officers Electoral BoardIllinois Supreme Court · 2008
  2. Branson v. Department of RevenueIllinois Supreme Court · 1995
  3. People v. PullenIllinois Supreme Court · 2000
  4. Land v. Board of Educ. of City of ChicagoIllinois Supreme Court · 2002
  5. People Ex Rel. Daley v. Datacom Systems Corp.Illinois Supreme Court · 1991

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3Cited by1 opinion

  1. City of East Peoria v. Board of Trustees of the Police Pension Fund of East PeoriaAppellate Court of Illinois · 2023

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