Weslin Properties, Inc. v. Department of Revenue

Plaintiff, Weslin Properties, Inc., sought a charitable exemption from taxation for 1983 and subsequent years for property it purchased in 1983. The Du Page County board of review and the Illinois Department of Revenue denied the exemption, finding that plaintiff’s use of the property in 1983 was not charitable. The denial of exemption was affirmed on administrative review by the circuit court of Du Page County and- this appeal followed. For the following reasons, we reverse.

In 1982, Copley Memorial Hospital (hospital), chartered in 1886 as a not-for-profit corporation, revised its corporate…