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CENTRAL STATES THRESHERMEN'S REUNION INC. v. DEPARTMENT OF REVENUE

No. 4-91-0153.

578 N.E.2d 1347 (1991)

219 Ill. App.3d 26

161 Ill.Dec. 701

CENTRAL STATES THRESHERMEN'S REUNION INC., Plaintiff-Appellee, v. DEPARTMENT OF REVENUE and Roger D. Sweet, Director, Defendants-Appellants.

Appellate Court of Illinois, Fourth District.

September 12, 1991.

Attorney(s) appearing for the Case

Roland W. Burris, Atty. Gen., Rosalyn B. Kaplan, Sol. Gen., Robert G. Toews, Asst. Atty. Gen., Chicago, for defendants-appellants.

Strong, Blakeman & Schrock, Ltd., Pontiac (Kenneth L. Strong of counsel), for plaintiff-appellee.

Presiding Justice LUND delivered the opinion of the court:

Defendants Roger D. Sweet and the Illinois Department of Revenue (Department) appeal from the order of the circuit court of Livingston County granting plaintiff Central States Threshermen's Reunion, Inc., a property-tax exemption. We reverse.

On June 18, 1986, plaintiff filed an application requesting a property-tax exemption for its 40 acres of property in Livingston County. Plaintiff's application...

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