Lena Community Trust Fund, Inc. v. Department of Revenue

The plaintiff, Lena Community Trust Fund, Inc. (the Trust), filed this administrative review action after defendants the Department of Revenue and Director Glen L. Bower (collectively, the Department) adopted the recommendation of an administrative law judge (ALJ) denying a 1995 property tax exemption for certain real property owned and operated by the Trust. The circuit court reversed the Department’s decision, from which the Department appeals, arguing that the Trust is not entitled to a charitable exemption.

The ALJ’s findings of fact, adopted by the Department, are not in dispute. The…