HIGHLAND PARK HOSP. v. DEP'T OF REVENUE

No. 2-85-0980.

155 Ill. App.3d 272 (1987)

507 N.E.2d 1331

HIGHLAND PARK HOSPITAL et al., Plaintiffs-Appellants, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellees.

Appellate Court of Illinois — Second District.

Opinion filed May 6, 1987.


Attorney(s) appearing for the Case

Julian Johnson, of Snyder, Clarke, Dalziel & Johnson, of Waukegan, for appellants.

Neil F. Hartigan, Attorney General, of Springfield (Kathryn A. Spalding and Roma Jones Stewart, Assistant Attorneys General, of counsel), for appellee Department of Revenue.

Fred L. Foreman, State's Attorney, of Waukegan (Kristine Short, Assistant State's Attorney, of counsel), for appellee County Board of Review of Lake County.


Judgment affirmed.

JUSTICE REINHARD delivered the opinion of the court:

Plaintiff, Highland Park Hospital (hospital), is an Illinois not-for-profit corporation providing hospital and health services. In December 1979, the hospital took title to the subject property, which was later developed into the Grove Professional Center (Professional Center), a medical center located in Long Grove, Illinois. The hospital transferred the property in November 1982 to plaintiff...

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