Metropolitan Water Reclamation District of Greater Chicago v. Department of Revenue

Defendant Department of Revenue of the State of Illinois (the Department) appeals from an order of the circuit court reversing, on administrative review, the Department’s denial of a request sought by plaintiff Metropolitan Water- Reclamation District (the District) for a tax exemption on certain property owned by the District. The Department contends on appeal that its decision to deny the District a tax exemption for its property was not clearly erroneous because that property was more than incidentally used for taxable purposes. For the reasons set forth below, we reverse the circuit court…