Fairview Haven v. Department of Revenue

The Illinois Department of Revenue (Department) denied Fairview Haven’s (Fairview) real estate tax exemption request for the 1982 tax year. Fairview filed a petition for administrative review. The circuit court reversed, finding the Department’s determination was contrary to the manifest weight of the evidence. The Department appeals, arguing the circuit court erred in reversing because its determination as to the noncharitable and nonreligious use of the property was supported by the evidence, no first amendment rights are infringed upon, and the circuit court erred in determining Fairview…