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

PRESIDING JUSTICE HOLDRIDGE,

concurring in part and dissenting in part:

I agree with the majority’s holding that the Department used the wrong test to determine the exempt status of the property. I therefore agree that the decision of the Department should be reversed. I disagree with the decision to remand for further proceedings before the Department. I believe that under the analysis articulated in Arts Club of Chicago v. Department of Revenue, 334 Ill. App. 3d 235 (2002), the fair proved that it was entitled to the exemption. I would therefore remand to the Department with instruction that…