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FIRST PRESBYTERIAN CHURCH v. ZEHNDER

No. 2-98-0807.

715 N.E.2d 1209 (1999)

306 Ill. App.3d 1114

240 Ill.Dec. 152

FIRST PRESBYTERIAN CHURCH OF DIXON, Plaintiff-Appellee, v. Kenneth ZEHNDER, Director of Revenue, et al., Defendants-Appellants (Tom Foster, Supervisor of Assessments, et al., Defendants).

Appellate Court of Illinois, Second District.

August 17, 1999.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Chicago, Barbara A. Preiner, Wheaton, Michael A. Rakov, Assistant Attorney General, Chicago, for Illinois Department of Revenue, Kenneth Zehnder, Director.

Charles T. Beckman, Megan G. Heeg, Ehrmann, Gehlbach, Beckman, Badger & Lee, Dixon, for First Presbyterian Church of Dixon.

Justice McLAREN delivered the opinion of the court:

Defendants, the Department of Revenue and Kenneth Zehnder, Director of Revenue, appeal from the trial court's order reversing the Department's decision denying plaintiff, First Presbyterian Church of Dixon (First Presbyterian), an exemption from real property taxes for 1992 on a parcel of property. We affirm.

First Presbyterian owns a parcel of property located at 519 Highland Avenue in Dixon. In March 1992...

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