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MIDWEST PHYSICIAN GROUP, LTD. v. DEPARTMENT OF REVENUE

No. 1-97-3976.

711 N.E.2d 381 (1999)

304 Ill. App.3d 939

238 Ill.Dec. 278

MIDWEST PHYSICIAN GROUP, LTD., f/k/a Chicago Osteopathic Academic Medical Practice Plan, Ltd., Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE OF the STATE OF ILLINOIS; Kenneth E. Zehnder, Director; the Board of Education of Rich Township High School District No. 227, Cook County, Illinois; Rich Township High School District No. 227, Cook County, Illinois; Board of (Tax) Appeals of Cook County, Illinois; James Houlihan, Assessor of Cook County, Illinois; and Edward J. Rosewell, Treasurer of Cook County, Illinois, Defendants-Appellees.

Appellate Court of Illinois, First District, Third Division.

April 28, 1999.

Attorney(s) appearing for the Case

Lord, Bissell & Brook (Hugh C. Griffin, John M. Hughes, George L. Burgett, Leslie J. Rosen, of counsel), Chicago, for Appellant.

James E. Ryan, Attorney General (Barbara A. Preiner, Solicitor General, Edmund C. Baird, Assistant Attorney General, of counsel), Chicago, for Appellees Illinois Department of Revenue and Kenneth E. Zehnder.

Scariano, Kula, Ellch & Himes, Chtd. (Robert H. Ellch, Brian J. Fahey, of counsel), Chicago, for Appellee Board of Education of Rich Township High School District No. 227.

Justice BURKE delivered the opinion of the court:

Plaintiff Midwest Physician Group, Ltd., formerly known as Chicago Osteopathic Academic Medical Practice Plan, Ltd., appeals from an order of the circuit court on administrative review affirming defendant Illinois Department of Revenue's decision that Midwest Physician Group was not entitled to an exemption from real estate taxes for 1992, 1993, and 1994 with respect to its three-story office building and adjacent...

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