Legal Opinion

Du Page County Board v. Department of Revenue

Appellate Court of Illinois

Decided May 29, 2003No. 2-02-0430PublishedCited by 23 opinions

1Opinion of the CourtJustice Geometer

Plaintiff, the Du Page County Board of Review (Board), appeals a judgment affirming a decision by the Department of Revenue of the State of Illinois (Department) granting a tax exemption for real property owned by Good Shepherd Evangelical Lutheran Church (Good Shepherd or the church). The Board contends that the Department erred insofar as it held that a house for one of the church’s schoolteachers is exempt under section 15—40 of the Property Tax Code (35 ILCS 200/15—40 (West 1998)). We agree. Therefore, we affirm in part and reverse in part.

On May 11, 1999, Good Shepherd, a member of the…

2Cases cited15 opinions

  1. Southern Pacific Company v. JensenSupreme Court of the United States · 1916
  2. City of Belvidere v. Illinois State Labor Relations BoardIllinois Supreme Court · 1998
  3. AFM Messenger Service, Inc. v. Department of Employment SecurityIllinois Supreme Court · 2001
  4. Edgewater Hospital, Inc. v. BowenCourt of Appeals for the Seventh Circuit · 1988
  5. People v. SimsIllinois Supreme Court · 2000

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3Cited by23 opinions

  1. Alm v. Lincolnshire Police Pension BoardAppellate Court of Illinois · 2004
  2. Du Page County Airport Authority v. Department of RevenueAppellate Court of Illinois · 2005
  3. Grever v. Board of Trustees of the Illinois Municipal Retirement FundAppellate Court of Illinois · 2004
  4. Southwest Bank of St. Louis v. POULOKEFALOSAppellate Court of Illinois · 2010
  5. Home Depot, U.S.A., Inc. v. Department of RevenueAppellate Court of Illinois · 2005

18 more not listed; retrieve them via the Exa API.

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