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  5. 642 N.E.2d 1344 (1994)
 

IMMANUEL LUTH. CHURCH v. DEPT. OF REV.

No. 4-94-0382.

642 N.E.2d 1344 (1994)

267 Ill. App.3d 678

205 Ill.Dec. 227

IMMANUEL EVANGELICAL LUTHERAN CHURCH OF SPRINGFIELD, Illinois, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, State of Illinois, Defendant-Appellee.

Appellate Court of Illinois, Fourth District.

November 8, 1994.

Attorney(s) appearing for the Case

Harold M. Olsen, Olsen & Olsen, Ltd., Springfield, for appellant.

Roland W. Burris, Atty. Gen., Chicago, Rosalyn B. Kaplan, Sol. Gen., Mary E. Welsh, Asst. Atty. Gen., for appellee.

Justice LUND delivered the opinion of the court:

Plaintiff Immanuel Evangelical Lutheran Church of Springfield (Church) appeals from an order of the circuit court of Sangamon County, affirming the decision of defendant Department of Revenue (Department) in denying an exemption from real estate taxes for a parsonage where plaintiff's minister resides. We affirm.

In April 1991, plaintiff purchased the parsonage located seven or eight blocks from the Church....

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