Legal Opinion
Forest Preserve District of Du\Page County v. Department of Revenue
Appellate Court of Illinois
Decided September 15, 1994No. 2-93-0881PublishedCited by 6 opinions
1Opinion of the CourtJustice Doyle
This case raises the principal question of whether a certain parcel of land, which is located within the Greene Valley Forest Preserve, is exempt from taxation as property being used for a public purpose under either section 19.6 or section 19.9 of the Revenue Act of 1939 (35 ILCS 205/19.6, 19.9 (West 1992)). Section 19.6 exempts from taxation "all property owned by a county, village, taxing district, or city that is being held for future expansion or development, except property that has been leased or may be leased by a county, village, taxing district, or city to lessees for use for other…
2Cases cited15 opinions
- Harrisburg-Raleigh Airport Authority v. Department of RevenueIllinois Supreme Court · 1989
- Coyne Electrical School v. PaschenIllinois Supreme Court · 1957
- City of Chicago v. Illinois Department of RevenueIllinois Supreme Court · 1992
- People Ex Rel. Goodman v. University of Illinois FoundationIllinois Supreme Court · 1944
- Christian Action Ministry v. Department of Local Government AffairsIllinois Supreme Court · 1978
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3Cited by6 opinions
- Swank v. Department of RevenueAppellate Court of Illinois · 2003
- Northwest Suburban Fellowship Inc. v. Department of RevenueAppellate Court of Illinois · 1998
- Invenergy Nelson, LLC v. Rock Falls Township High School District No. 301Appellate Court of Illinois · 2020
- Northwestern Surburban Fellowship v. Dept. of RevenueAppellate Court of Illinois · 1998
- Swank v. Department of RevenueAppellate Court of Illinois · 2003
1 more not listed; retrieve them via the Exa API.