DECATUR SPORTS FOUND. v. DEP'T OF REVENUE

No. 4-88-0194.

177 Ill. App.3d 696 (1988)

532 N.E.2d 576

DECATUR SPORTS FOUNDATION, Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois — Fourth District.

Opinion filed December 28, 1988.


Attorney(s) appearing for the Case

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

Philip L. Bateman, of Samuels, Miller, Schroeder, Jackson & Sly, of Decatur, for appellee.


Judgment affirmed.

JUSTICE KNECHT delivered the opinion of the court:

This appeal arises from an attempt by plaintiff, Decatur Sports Foundation (Foundation), to obtain a charitable tax exemption for the year 1985 for Borg-Warner Field (field), a 40-acre sports complex in Decatur. The Department of Revenue (Department) denied the exemption. On administrative review, the circuit court of Macon County reversed, ruling the Foundation met the requirements for...

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