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LENA COM. TRUST FUND, INC. v. DEPT. OF REVENUE

No. 2-00-0487.

750 N.E.2d 1261 (2001)

322 Ill. App.3d 884

255 Ill.Dec. 876

LENA COMMUNITY TRUST FUND, INC., Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE and Glen L. Bower, Director, Defendants-Appellants (The Board of Review of Stephenson County and Stephenson County, Defendants).

Appellate Court of Illinois, Second District.

June 13, 2001.

Attorney(s) appearing for the Case

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

Robert E. Eden, Freeport, for Lena Community Trust Fund, Inc.

Justice GEIGER delivered the opinion of the court:

The plaintiff, Lena Community Trust Fund, Inc. (the Trust), filed this administrative review action after defendants the Department of Revenue and Director Glen L. Bower (collectively, the Department) adopted the recommendation of an administrative law judge (ALJ) denying a 1995 property tax exemption for certain real property owned and operated by the Trust. The circuit...

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