Wesley Willows v. Munson

Plaintiff, Wesley Willows, an Illinois not-for-profit corporation, filed a complaint in the circuit court of Winnebago County alleging that it was exempt from real-estate and personal property taxation and praying that the collection, assessment and levy of taxes be enjoined. Judgment was entered against the plaintiff and this appeal followed. The questions presented are whether plaintiff’s property is exempt from taxation under the constitution and section 19.7 of the Revenue Act of 1939 (Ill. Rev. Stat. 1967, ch. 120, par. 500.7), and whether the trial court correctly ruled on certain…