MEMORIAL CHILD CARE v. DEPT. OF REVENUE

No. 4-92-0309.

604 N.E.2d 530 (1992)

238 Ill. App.3d 985

178 Ill.Dec. 274

MEMORIAL CHILD CARE, an Illinois not-for-profit corporation, Plaintiff-Appellee, v. DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois, Fourth District.

November 30, 1992.


Attorney(s) appearing for the Case

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

J. Patrick Joyce, Jr., Terry D. Charlton, Brown, Hay & Stephens, Springfield, for plaintiff-appellee.


Justice COOK delivered the opinion of the court:

Defendant Illinois Department of Revenue (Department) appeals the judgment of the circuit court of Sangamon County granting tax-exempt status to three tracts of land owned by plaintiff Memorial Child Care, Inc. (Child Care). Plaintiff operates a child-care center on the land for the benefit of its affiliate, Memorial Medical Center. On appeal the Department asserts that Child Care is not entitled to property tax exemption...

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