HARRISBURG-RAL. AIRPORT v. DEP'T OF REV.

Nos. 66381, 66544 cons.

126 Ill.2d 326 (1989)

533 N.E.2d 1072

THE HARRISBURG-RALEIGH AIRPORT AUTHORITY, Appellee, v. THE DEPARTMENT OF REVENUE, Appellant. — THE FOX VALLEY AIRPORT AUTHORITY, Appellee, v. THE DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Illinois.

Opinion filed January 18, 1989.


Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Shawn W. Denney and Robert J. Ruiz, Solicitors General, and Rosalyn B. Kaplan, Assistant Attorney General, of Chicago, of counsel), for appellant.

Charles M. Ferguson, of Harrisburg, and Hinshaw, Culbertson, Moelmann, Hoban & Fuller, of Chicago (Bruce L. Carmen, of counsel), and John H. Brechin, of Oak Brook, for appellee.

Neil F. Hartigan, Attorney General, of Springfield (Shawn W. Denney and Robert J. Ruiz, Solicitors General, and Rosalyn B. Kaplan and Ann Plunkett-Sheldon, Assistant Attorneys General, of Chicago, of counsel), for appellant.

Hinshaw, Culbertson, Moelmann, Hoban & Fuller, of Chicago (James W. Keeling and Bruce L. Carmen, of counsel), John H. Brechin, of Oak Brook, and Charles M. Ferguson, of Harrisburg, for appellee.


Affirmed.

JUSTICE CLARK delivered the opinion of the court:

These consolidated cases raise the question of whether certain real estate leased to private individuals by an airport authority is exempt from taxation as property belonging to an airport authority and "used for Airport Authority purposes" (Ill. Rev. Stat. 1985, ch. 120, par. 500.20). The property in question in No. 66381 consists of hangars rented by...

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