CITY OF CHICAGO v. ILL. DEPT. OF REVENUE

No. 71673.

590 N.E.2d 478 (1992)

147 Ill.2d 484

168 Ill.Dec. 841

The CITY OF CHICAGO, Appellee, v. The ILLINOIS DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Illinois.

March 26, 1992.


Attorney(s) appearing for the Case

Roland W. Burris, Atty. Gen., Springfield, (Rosalyn B. Kaplan, Sol. Gen., and Jerald S. Post, Asst. Atty. Gen., Chicago, of counsel), for appellant.

Kelly R. Welsh, Corp. Counsel, Chicago, (Lawrence Rosenthal, Benna Ruth Solomon and Frederick S. Rhine, of counsel), for appellee.


Justice FREEMAN delivered the opinion of the court:

The plaintiff, the City of Chicago (City), filed two complaints for administrative review in the circuit court of Cook County, seeking to reverse decisions by the defendant, the Illinois Department of Revenue (Department), which denied plaintiff's request for property tax exemptions under section 19.6 of the Revenue Act of 1939 (Ill.Rev.Stat.1987, ch. 120, par. 500.6) for four parcels of land. The City holds title...

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