HENDERSON COUNTY RET. CTR., INC. v. DEPT. OF REV.

No. 3-92-0197.

604 N.E.2d 1003 (1992)

237 Ill. App.3d 522

178 Ill.Dec. 480

HENDERSON COUNTY RETIREMENT CENTER, INC., Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE, Defendant-Appellant (and Henderson Care Center, Inc., a Missouri Corporation, Defendant).

Appellate Court of Illinois, Third District.

November 17, 1992.


Attorney(s) appearing for the Case

Jan Hughes, Asst. Atty. Gen., Roland W. Burris, Atty. Gen., Rosalyn B. Kaplan, Sol. Gen., Chicago, for Illinois Dept. of Revenue.

Lyman R. Fort, Fort & Neff, Stronghurst, for Henderson County Retirement.


Presiding Justice BARRY delivered the opinion of the court.

This suit concerns 1990 real estate taxes payable to the Illinois Department of Revenue on property titled in the name of defendant Henderson Care Center, Inc. (Care Center), a Missouri for-profit corporation, and used as a residential retirement facility. After an appeal before the Illinois Department of Revenue, the Department determined that the facility was used for charitable purposes, was "owned" for...

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