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CHICAGO AND NORTHEAST ILL. DIST. COUNCIL v. ILLINOIS DEPT. OF REVENUE

No. 1-96-1834.

688 N.E.2d 721 (1997)

293 Ill. App.3d 600

228 Ill.Dec. 23

CHICAGO AND NORTHEAST ILLINOIS DISTRICT COUNCIL OF CARPENTERS APPRENTICE AND TRAINEE PROGRAM, Plaintiff-Appellant, v. The ILLINOIS DEPARTMENT OF REVENUE, Kenneth E. Zehnder, Acting Director of the Illinois Department of Revenue, Defendants-Appellees (Community Consolidated School District 59 and Arlington Heights Township High School District 214, Defendants).

Appellate Court of Illinois, First District, Third Division.

November 26, 1997.

Attorney(s) appearing for the Case

Gary A. Weintraub, P.C., Northbrook; Craig A. Burman, Chicago, for plaintiff-appellant Chicago and Northeast Illinois District Council of Carpenters Apprentice and Trainee Program.

James E. Ryan, Attorney General; Barbara A. Preiner, Solicitor General, Chicago (Claudia E. Sainsot, of counsel), for Defendants-Appellees.

Justice GORDON delivered the opinion of the court:

BACKGROUND:

This appeal arises from a circuit court order, entered on administrative review, which affirmed the Illinois Department of Revenue's denial of the plaintiff's request for a property tax exemption from 1989 property taxes. The plaintiff, Chicago and Northeast Illinois District Council of Carpenters Apprentice and Trainee Program (hereinafter referred to as the Council), is a not-for-profit...

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