COMP. TRAINING & DEV. v. COUNTY OF JACKSON

No. 5-92-0345.

633 N.E.2d 189 (1994)

261 Ill. App.3d 37

198 Ill.Dec. 727

COMPREHENSIVE TRAINING AND DEVELOPMENT CORPORATION, Plaintiff-Appellant, v. COUNTY OF JACKSON, and the Illinois Department of Revenue, Defendants-Appellees.

Appellate Court of Illinois, Fifth District.

April 28, 1994.


Attorney(s) appearing for the Case

James B. Roberts, Staff Atty., SIUC Legal Clinic, Carbondale, for appellant.

Roland W. Burris, Atty. Gen., Rosalyn B. Kaplan, Sol. Gen., Chicago (Daniel N. Malato, Asst. Atty. Gen., of counsel), for appellees.


Justice MAAG delivered the opinion of the court:

In this case, we are presented with the question of whether several vacant parcels of land owned by Comprehensive Training and Development Corporation (CTDC) are entitled to a property tax exemption due to CTDC's claimed status as a charitable organization. The Illinois Department of Revenue denied the exemption, and the circuit court upheld that decision. CTDC now appeals.

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