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DU PAGE ART LEAGUE v. DEP'T OF REVENUE

Nos. 2-88-0185, 2-88-0208 cons.

177 Ill. App.3d 895 (1988)

532 N.E.2d 1116

DU PAGE ART LEAGUE, Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellants.

Appellate Court of Illinois — Second District.

Opinion filed December 30, 1988.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Robert J. Ruiz, Solicitor General, and Karen S. Rosenwinkel, Assistant Attorney General, of Chicago, of counsel), for appellant Department of Revenue.

James E. Ryan, State's Attorney, of Wheaton (Barbara A. Preiner and Robert G. Rybica, Assistant State's Attorneys, of counsel), for appellant John L. Novak.

John B. Kincaid, of Mirabella & Kincaid, of Wheaton, for appellee.

Judgment reversed.

JUSTICE NASH delivered the opinion of the court:

In this consolidated appeal, defendants, the county collector of Du Page County and the Illinois Department of Revenue, appeal from a judgment exempting property owned by plaintiff, the Du Page Art League, from real estate taxes for 1983, contending that plaintiff does not meet the test set forth in Methodist Old Peoples Home v. Korzen (1968), 39 Ill.2d 149

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