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NORTHWEST SUBURBAN FELLOWSHIP, INC. v. DEPT. OF REVENUE

No. 1-96-2195.

700 N.E.2d 102 (1998)

298 Ill. App.3d 880

233 Ill.Dec. 1

NORTHWEST SUBURBAN FELLOWSHIP, INC., a Not-for-Profit Corporation, Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE, State of Illinois, Defendant-Appellant.

Appellate Court of Illinois, First District, Sixth Division.

Rehearing Denied September 29, 1998.

Attorney(s) appearing for the Case

Bud R. Alexander, McHenry, for Plaintiff-Appellant.

James E. Ryan, Atty. Gen., and Barbara A. Preiner, Sol. Gen. (Claudia E. Sainsot, Asst. Atty. Gen., of counsel), for Defendant-Appellant.

Presiding Justice CAMPBELL delivered the opinion of the court:

Plaintiff Northwest Suburban Fellowship, Inc. (Northwest) appeals an order of the circuit court of Cook County affirming a decision of defendant Department of Revenue (Department) denying Northwest a real estate tax exemption.

The record on appeal indicates the following facts. Northwest is a not-for-profit corporation existing under Illinois law. Northwest's sole purpose is to maintain space,...

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