Legal Opinion
Franklin County Board of Review v. Department of Revenue
Appellate Court of Illinois
Decided March 9, 2004No. 5-02-0541Published
1Opinion of the Court
PRESIDING JUSTICE CHAPMAN
delivered the opinion of the court:
The plaintiffs filed complaints in the circuit court of Franklin County for the administrative review of a decision by the Department of Revenue of the State of Illinois (Department). The Department had granted real estate exemptions for three parcels of land owned by the Rend Lake Conservancy District (Rend Lake), one of the defendants herein. The circuit court affirmed the Department, and two of the plaintiffs appeal. We affirm.
I. BACKGROUND
Rend Lake applied for property tax exemptions for assessment year 1999 for three parcels of…
2Cases cited15 opinions
- City of Belvidere v. Illinois State Labor Relations BoardIllinois Supreme Court · 1998
- Long Island Water Supply Co. v. BrooklynSupreme Court of the United States · 1897
- Carpetland U.S.A., Inc. v. Illinois Department of Employment SecurityIllinois Supreme Court · 2002
- Harrisburg-Raleigh Airport Authority v. Department of RevenueIllinois Supreme Court · 1989
- City of Chicago v. Illinois Department of RevenueIllinois Supreme Court · 1992
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