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.
The inception of this case can be...
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