Grundy County Agricultural District Fair, Inc. v. Department of Revenue

Plaintiff, Grundy County Agricultural District Fair, Inc. (county fair), applied to defendant, Illinois Department of Revenue (Department), for an agricultural property tax exemption for its fairgrounds for the year 1999. The Department denied the exemption, finding that the fairgrounds were leased with a view to profit and that the grounds were not used exclusively for exempt purposes. See 35 ILCS 200/ 15 — 85 (West 2000). The county fair appealed the decision to the circuit court; the circuit court reversed the administrative decision. We reverse and remand, finding that neither the trial…