Salvation Army v. Department of Revenue

Plaintiff, the Salvation Army, sought administrative review in the circuit court of Lake County of a decision by the Department of Revenue (Department) denying tax-exempt status for a parcel owned by plaintiff. The Department had determined that the parcel, operated as a thrift store, was not exempt from property taxation since the parcel was not used primarily for charitable purposes. The circuit court affirmed the Department’s decision as not being against the manifest weight of the evidence. The court also denied the Salvation Army’s motion for reconsideration of the court’s affirmation of…