Big Ten Conference, Inc. v. Department of Revenue

In 1995 Big Ten Conference, Inc. (the Big Ten), applied for a property tax exemption for a building in Park Ridge, Illinois. The Department of Revenue (Department) denied the application. The Big Ten requested a hearing before the Department’s Office of Administrative Hearings. The administrative law judge (ALJ) recommended denial of the application, and the Director of the Department adopted the recommendation. The Big Ten then sought administrative review of the Director’s decision. The trial court reversed the Director and ordered the Department to grant the Big Ten the property tax…