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Legal Opinion

Marshall County Airport Board v. Department of Revenue

Appellate Court of Illinois

Decided December 3, 1987No. 3-87-0051PublishedCited by 6 opinions

1Opinion of the CourtJustice Stouder

The defendant, the Department of Revenue of the State of Illinois (Department), appeals from that portion of the judgment of the circuit court of Marshall County which granted plaintiff, the Marshall County Airport Board (Board), property tax exemptions for the year 1982 on 75 acres of leased farmland and leased “tiedown areas.” The Board is an entity of the Marshall County government and operates the Marshall County Airport.

The airport generally is open for public use but certain facilities and acreage are leased to private parties for profit. Among these uses are leased airplane tiedown…

2Cases cited7 opinions

  1. Follett's Illinois Book & Supply Store, Inc. v. IsaacsIllinois Supreme Court · 1963
  2. City of Lawrenceville v. MaxwellIllinois Supreme Court · 1955
  3. In Re Application of County CollectorAppellate Court of Illinois · 1977
  4. Sanitary District of Chicago v. HanbergIllinois Supreme Court · 1907
  5. Reeser v. KoonsIllinois Supreme Court · 1966

2 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Harrisburg-Raleigh Airport Authority v. Department of RevenueIllinois Supreme Court · 1989
  2. Metropolitan Water Reclamation District of Greater Chicago v. Department of RevenueAppellate Court of Illinois · 2000
  3. Northwest Suburban Fellowship Inc. v. Department of RevenueAppellate Court of Illinois · 1998
  4. Fox Valley Airport Authority v. Department of RevenueAppellate Court of Illinois · 1987
  5. Metropolitan Water Reclamation Dist. of Greater Chicago v. Dept. of RevenueAppellate Court of Illinois · 2000

1 more not listed; retrieve them via the Exa API.

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