SALT CREEK RURAL PARK DIST. v. DEPARTMENT OF REVENUE

No. 1-01-0847.

777 N.E.2d 515 (2002)

334 Ill. App.3d 67

267 Ill.Dec. 712

SALT CREEK RURAL PARK DISTRICT, Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE and The County of Cook, Defendants-Appellees.

Appellate Court of Illinois, First District, Second Division.

September 17, 2002.


Attorney(s) appearing for the Case

Daniel C. Shapiro of Moss and Bloomberg, Ltd., Bolingbrook, for Appellant.

James E. Ryan, Attorney General, Joel D. Bertocchi, Solicitor General, and Timothy K. McPike, Assistant Attorney General, Chicago, for Appellees.


Justice CAHILL delivered the opinion of the court:

Plaintiff Salt Creek Rural Park District (the park district) appeals an Illinois Department of Revenue (Department) order denying tax-exempt status for 11 acres of land. We affirm.

The record reveals that the park district filed an application with the Illinois Department of Natural Resources (IDNR) for a matching funds grant to purchase 11 acres of land. The IDNR does not allow a park district to use grant...

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