McKENZIE v. JOHNSON

Nos. 56867, 56878 cons.

98 Ill.2d 87 (1983)

456 N.E.2d 73

KURT McKENZIE, Appellee and Cross-Appellant, v. J. THOMAS JOHNSON, Director of Revenue, et al., Appellants and Cross-Appellees (Holy Cross Roman Catholic Congregation of Champaign et al., Intervenors, Appellees, and Cross-Appellants).

Supreme Court of Illinois.

Opinion filed October 21, 1983.


Attorney(s) appearing for the Case

Tyrone C. Fahner, Attorney General, of Springfield (Patricia Rosen, Assistant Attorney General, of Chicago, of counsel), for appellant and cross-appellee J. Thomas Johnson.

Thomas J. Difanis, State's Attorney, of Urbana (Trisha Crowley, Assistant State's Attorney, of counsel), for appellants and cross-appellees Gerrie Parr et al.

James Kuehl, of Merriman, Finch & Kuehl, of Urbana (Kurt McKenzie, of counsel), for appellee and cross-appellant Kurt McKenzie.

Jerome J. Bromiel, of Webber & Thies, P.C., of Urbana (Bartley, Fraser, Parkhurst & Hession, of Peoria, and Reuben & Proctor, of Chicago, of counsel), for intervenors, appellees, and cross-appellants Holy Cross Roman Catholic Congregation et al.


Affirmed in part and reversed in part.

JUSTICE SIMON delivered the opinion of the court:

Here we consider the facial constitutionality of legislation granting property tax exemptions for parsonages, fraternity and sorority houses and homestead improvements.

Plaintiff, Kurt McKenzie (McKenzie), a property taxpayer in Champaign County, filed this action in the circuit court of that county seeking a judgment declaring the tax exemptions unconstitutional...

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