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SALVATION ARMY v. DEP'T OF REVENUE

No. 2-87-0208.

170 Ill. App.3d 336 (1988)

524 N.E.2d 628

THE SALVATION ARMY, Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellees.

Appellate Court of Illinois — Second District.

Opinion filed May 19, 1988.

Attorney(s) appearing for the Case

Stewart W. Karge, Julie A. Lepri, and Scott W. Ammarell, all of McDermott, Will & Emery, of Chicago, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones Stewart and Shawn W. Denney, Solicitors General, and Bret A. Rappaport, Assistant Attorney General, of Chicago, of counsel), for appellee Department of Revenue.

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

Judgment affirmed.

JUSTICE HOPF delivered the opinion of the court:

Plaintiff, the Salvation Army, sought administrative review in the circuit court of Lake County of a decision by the Department of Revenue (Department) denying tax-exempt status for a parcel owned by plaintiff. The Department had determined that the parcel, operated as a thrift store, was not exempt from property taxation since the parcel was...

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