American Medical Ass'n v. Rosewell

The plaintiff-appellant, the American Medical Association (hereafter the AMA), a private, voluntary, not-for-profit professional association, petitioned the circuit court for a permanent injunction seeking to prohibit the county assessor from back taxing its property for the latter three quarters of the 1982 tax year. The circuit court dismissed the complaint for injunctive relief for failure to state a cause of action.

The property is commonly known as block 124 and is bounded by Illinois Street on the south, Rush Street on the east, Grand Avenue on the north, and Wabash Avenue on the west.…