Eden Retirement Center, Inc. v. Department of Revenue

Plaintiff, Eden Retirement Center, Inc., filed a complaint in the circuit court of Madison County seeking administrative review of a decision by the Illinois Department of Revenue (Department). The Department denied plaintiffs application for a charitable-use property tax exemption for the 1996 tax year. The circuit court set aside the Department’s decision and granted the exemption, based solely on the court’s interpretation of section 15 — 65 of the Property Tax Code (35 ILCS 200/15 — 65 (West 2000)). The appellate court affirmed. 346 Ill. App. 3d 252.

Defendants, the Department,…