Faith Builders Church, Inc. v. Department of Revenue

PRESIDING JUSTICE APPLETON

delivered the opinion of the court:

In this action for administrative review, the circuit court reversed the decision of defendant, the Illinois Department of Revenue, to deny an exemption from property taxes for Heartland Childcare Center and Heartland Preschool. The Department appeals. We conclude that the Department’s findings are not against the manifest weight of the evidence. The Department could reasonably find that, in practical reality, the primary use of the child-care center and preschool was as a day care and that the religious purposes of evangelism and…