Legal Opinion
Cook Communications Ministries v. Department of Revenue
Appellate Court of Illinois
Decided January 8, 2004No. 2-03-0006PublishedCited by 8 opinions
1Opinion of the CourtJustice O’Malley
Plaintiff, Cook Communications Ministries, applied for a real property tax exemption for 1999. Defendant, the Illinois Department of Revenue (Department), denied the application, ruling that plaintiffs property was not “used exclusively for religious purposes” within section 15 — 40 of the Property Tax Code (Code) (35 ILCS 200/15 — 40 (West 1998)). The circuit court reversed the Department. The Department appeals, arguing that its decision was not clearly erroneous. We agree and reverse.
Plaintiff owns 9.22 acres at 850 North Grove Avenue in Elgin. As of 1999, the property was improved with a…
2Cases cited10 opinions
- AFM Messenger Service, Inc. v. Department of Employment SecurityIllinois Supreme Court · 2001
- People ex rel. McCullough v. Deutsche Evangelisch Lutherische Jehovah Gemeinde Ungeaenderter Augsburgischer ConfessionIllinois Supreme Court · 1911
- Congregational Sunday School & Publishing Society v. Board of ReviewIllinois Supreme Court · 1919
- Scripture Press Foundation v. AnnunzioIllinois Supreme Court · 1953
- Du Page County Board v. Department of RevenueAppellate Court of Illinois · 2003
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Three Angels Broadcasting Network, Inc. v. Department of RevenueAppellate Court of Illinois · 2008
- Faith Builders Church, Inc. v. Department of RevenueAppellate Court of Illinois · 2008
- Provena Covenant Medical Center v. Department of RevenueAppellate Court of Illinois · 2008
- Leadertreks, Inc. v. Department of RevenueAppellate Court of Illinois · 2008
- Faith Builders Church v. Department of RevenueAppellate Court of Illinois · 2008
3 more not listed; retrieve them via the Exa API.