Evangelical Hospitals Corp. v. Department of Revenue

PRESIDING JUSTICE REINHARD

delivered the opinion of the court:

Plaintiff, Evangelical Hospitals Corporation (EHC), a not-for-profit corporation, appeals from the judgment of the circuit court of Du Page County upholding a ruling of the Department of Revenue (Department) which denied exemption of real estate property tax on approximately 18,000 square feet of office space for the 1988 tax year.

The sole issue on appeal is whether the Department erred in finding that the approximately 18,000 square feet was not exempt from real estate taxes for tax year 1988 pursuant to section 19.7 of the Revenue…