Legal Opinion
Evangelical Teacher Training Ass'n v. Novak
Appellate Court of Illinois
Decided September 28, 1983No. 82-822PublishedCited by 16 opinions
1Opinion of the Court
PRESIDING JUSTICE SEIDENFELD
delivered the opinion of the court:
The treasurer of Du Page County appeals from a judgment which found that the property of the Evangelical Teacher Training Association, an Illinois Not-for-Profit Corporation (ETTA), was not used entirely for religious purposes and thus was not entitled to tax exemption for the 1981 tax year.
Between 1977 and 1980 ETTA’s headquarters in Wheaton were exempted from real estate taxes. In 1981, the supervisor of assessments for Du Page County filed a complaint with the Du Page County Board of Review challenging the exemption on the…
2Cases cited6 opinions
- People ex rel. McCullough v. Deutsche Evangelisch Lutherische Jehovah Gemeinde Ungeaenderter Augsburgischer ConfessionIllinois Supreme Court · 1911
- Congregational Sunday School & Publishing Society v. Board of ReviewIllinois Supreme Court · 1919
- Scripture Press Foundation v. AnnunzioIllinois Supreme Court · 1953
- People ex rel. Carson v. MuldoonIllinois Supreme Court · 1922
- Community Renewal Society v. Department of LaborAppellate Court of Illinois · 1982
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Fairview Haven v. Department of RevenueAppellate Court of Illinois · 1987
- Three Angels Broadcasting Network, Inc. v. Department of RevenueAppellate Court of Illinois · 2008
- Faith Builders Church, Inc. v. Department of RevenueAppellate Court of Illinois · 2008
- Calvary Baptist Church v. Department of RevenueAppellate Court of Illinois · 2004
- Benedictine Sisters of the Sacred Heart v. Department of RevenueAppellate Court of Illinois · 1987
11 more not listed; retrieve them via the Exa API.