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LUTHERAN CH. & FAM. SERV. v. DEP'T OF REV.

No. 2-87-0087.

160 Ill. App.3d 420 (1987)

513 N.E.2d 587

LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS, Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois — Second District.

Opinion filed September 11, 1987.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones Stewart, Solicitor General, and Michael J. Wynne and Bret A. Rappaport, Assistant Attorneys General, of Chicago, of counsel), for appellant.

Gary M. Moore and Mitchell J. Overgaard, both of Overgaard & Davis, of Chicago, for appellee.

Judgment reversed.

JUSTICE DUNN delivered the opinion of the court:

The defendant, the Illinois Department of Revenue (Department), appeals from the judgment of the circuit court which reversed the Department's denial of a property tax exemption for two buildings on a parcel of real estate owned by the plaintiff, the Lutheran Child and Family Services of Illinois (LCFS), a not-for-profit corporation organized to provide social services. The sole issue on appeal...

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