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COUNTY OF HAMILTON v. DEPT. OF REV.

No. 5-94-0570.

665 N.E.2d 567 (1996)

The COUNTY OF HAMILTON, Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE, Defendant-Appellant. (The County of Jefferson, Plaintiff-Appellee, v. The Department of Revenue, Defendant-Appellant).

Appellate Court of Illinois, Fifth District.

Motion to Publish Granted May 16, 1996.

Opinion Filed May 16, 1996.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, State of Illinois; Barbara A. Preiner, Solicitor General; Paul Racette, Assistant Attorney General; Chicago, for Appellant.

Wayne Morris, State's Attorney, McLeansboro, Gary Duncan, State's Attorney, Mt. Vernon, Norbert J. Goetten, Director; Stephen E. Norris, Deputy Director; Office of the State's Attorneys Appellate Prosecutor, Mt. Vernon, for Appellee.

Presiding Justice HOPKINS delivered the opinion of the court:

Defendant, the Illinois Department of Revenue (Department), appeals from the circuit courts' orders in two cases on administrative review, in which the circuit court reversed the Department's decisions that underground coal rights owned by two counties, plaintiffs Hamilton and Jefferson Counties, were not tax-exempt properties under section 19.6 of the Revenue Act of 1939. 35 ILCS 205/19.6 (West 1992) ...

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