Legal Opinion
Salt Creek Rural Park District v. Department of Revenue
Appellate Court of Illinois
Decided September 17, 2002No. 1-01-0847PublishedCited by 4 opinions
1Opinion of the CourtJustice Cahill
Plaintiff Salt Creek Rural Park District (the park district) appeals an Illinois Department of Revenue (Department) order denying tax-exempt status for 11 acres of land. We affirm.
The record reveals that the park district filed an application with the Illinois Department of Natural Resources (IDNR) for a matching funds grant to purchase 11 acres of land. The IDNR does not allow a park district to use grant funds to cover the purchase price of land already owned by it. So the park district entered into an “agreement” with the Corporation for Open Lands (Corlands), titleholder of the 11 acres.…
2Cases cited17 opinions
- City of Belvidere v. Illinois State Labor Relations BoardIllinois Supreme Court · 1998
- Abrahamson v. Illinois Department of Professional RegulationIllinois Supreme Court · 1992
- Suttles v. VogelIllinois Supreme Court · 1988
- People v. HicksIllinois Supreme Court · 1998
- People Ex Rel. Goodman v. University of Illinois FoundationIllinois Supreme Court · 1944
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3Cited by4 opinions
- Horsehead Corp. v. Illinois Department of RevenueAppellate Court of Illinois · 2018
- Horsehead Corp. v. Dep't of Revenue & the Ill. Indep. Tax TribunalAppellate Court of Illinois · 2018
- Franklin County Board of Review v. Department of RevenueAppellate Court of Illinois · 2004
- Franklin County Board of Review v. Department of RevenueAppellate Court of Illinois · 2004