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DUNDEE TP. v. DEPARTMENT OF REVENUE

No. 2-00-0835.

757 N.E.2d 982 (2001)

325 Ill. App.3d 218

259 Ill.Dec. 119

DUNDEE TOWNSHIP, Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE and Glen Bower, as Director of The Department of Revenue, Defendants-Appellees.

Appellate Court of Illinois, Second District.

October 15, 2001.

Attorney(s) appearing for the Case

Ronald O. Roeser, Roeser & Vucha, Elgin, for Dundee Township.

James E. Ryan, Attorney General, Joel D. Bertocchi, Solicitor General, Brian F. Barov, Assistant Attorney General, Chicago, for Glen Bower, Department of Revenue.

Justice McLAREN delivered the opinion of the court:

Plaintiff, Dundee Township (the Township), purchased a parcel of vacant land under a farm lease pursuant to the open space provisions of the Township Code (60 ILCS 1/115-5 et seq. (West 1998)). Plaintiff then sought a property tax exemption for the entire parcel of land pursuant to section 115-115 of the Township Code (60 ILCS 1/115-115 (West 1998)). Plaintiff appeals from the portion of the trial court's...

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