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EVANGELICAL TEACHER TRAINING ASS'N v. NOVAK

No. 82-822.

118 Ill. App.3d 21 (1983)

454 N.E.2d 836

EVANGELICAL TEACHER TRAINING ASSOCIATION, Plaintiff-Appellee, v. JOHN LOTUS NOVAK, Du Page County Treasurer, Defendant-Appellant.

Appellate Court of Illinois — Second District.

Opinion filed September 28, 1983.

Attorney(s) appearing for the Case

J. Michael Fitzsimmons, State's Attorney, of Wheaton (George J. Sotos, Assistant State's Attorney, of counsel), for appellant.

James M. Huck, Jr., and Mark N. Pera, both of Huck & Walsh, of Wheaton, for appellee.

Judgment affirmed.

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...

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