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STREETERVILLE CORP. v. DEPT. OF REVENUE

No. 86138.

714 N.E.2d 497 (1999)

186 Ill.2d 534

239 Ill.Dec. 578

The STREETERVILLE CORPORATION, Appellant, v. The DEPARTMENT OF REVENUE OF the STATE OF ILLINOIS, Appellee.

Supreme Court of Illinois.

July 1, 1999.

Attorney(s) appearing for the Case

Thomas E. Brannigan, Flanagan, Bilton & Brannigan, Chicago, for The Streeterville Corp.

Michael A. Rakov, Asst. Atty Gen., Chicago, for Dept. of Revenue of the State of Ill.

Justice HEIPLE delivered the opinion of the court:

The issue in this case is whether the Streeterville Corporation (Streeterville) is entitled to a partial real estate tax exemption for a parking garage which it owns and operates for the use of Northwestern Memorial Hospital. We hold that it is so entitled.

BACKGROUND

The facts in this case are not in dispute. Both Streeterville and Northwestern Memorial Hospital are tax-exempt corporations. One...

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