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FOX VALLEY AIRPORT AUTH. v. DEP'T OF REV.

No. 2-87-0183.

164 Ill. App.3d 415 (1987)

517 N.E.2d 1200

FOX VALLEY AIRPORT AUTHORITY, Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois — Second District.

Opinion filed December 31, 1987.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones Stewart and Shawn W. Denney, Solicitors General, and Ann Plunkett-Sheldon, Assistant Attorney General, of Chicago, of counsel), for appellant.

Bruce L. Carmen and James W. Keeling, both of Thomas & Hinshaw, Culbertson, of Rockford, for appellee.

Affirmed in part, and reversed in part and remanded.

JUSTICE NASH delivered the opinion of the court:

Defendant, the Illinois Department of Revenue, appeals from an order of the circuit court which, on administrative review, reversed the decision of the Director of the Illinois Department of Revenue (Director) denying tax exemptions for eight parcels of real estate owned by plaintiff, Fox Valley Airport Authority. The Department contends that as the properties...

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