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CANTIGNY TRUST v. DEP'T OF REVENUE

No. 2-87-0963.

171 Ill. App.3d 1082 (1988)

526 N.E.2d 518

CANTIGNY TRUST, Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois — Second District.

Opinion filed June 30, 1988.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Shawn W. Denney and Robert J. Ruiz, Solicitors General, and Bret A. Rappaport, Assistant Attorney General, of Chicago, of counsel), for appellant.

Edward G. Proctor and Thomas F. Ging, both of Isham, Lincoln & Beale, of Chicago, for appellee.

Affirmed in part and reversed in part.

JUSTICE DUNN delivered the opinion of the court:

Defendant, the Department of Revenue (Department), appeals the judgment of the circuit court of Du Page County granting tax-exempt status to five parcels of land owned by the plaintiff, Cantigny Trust. The residences house the director of security and groundskeepers of the park operated by the trust. On appeal, the Department asserts that the residences are not reasonably...

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