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ARTS CLUB OF CHICAGO v. DEPT OF REVENUE

No. 1-01-1633.

777 N.E.2d 700 (2002)

334 Ill. App.3d 235

267 Ill.Dec. 897

The ARTS CLUB OF CHICAGO, Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE OF the STATE OF ILLINOIS, Defendant-Appellee.

Appellate Court of Illinois, First District, Sixth Division.

September 27, 2002.

Attorney(s) appearing for the Case

Thomas M. Tully and Associates, Chicago (James A. Hullihan, Bridget J. Hughes & John T. Casey, of counsel), for Appellant.

James E. Ryan, Attorney General, and Joel D. Bertocchi, Solicitor General, Chicago (Erik G. Light, of counsel), for Appellee.

Justice FROSSARD delivered the opinion of the court:

Plaintiff, the Arts Club of Chicago (the Club), filed this administrative review action after defendant, the Department of Revenue (the Department), adopted the recommendation of an administrative law judge (ALJ) denying a 1995 property tax exemption for real property in Chicago owned by the Club. The circuit court affirmed the Department's decision, and the Club now appeals, contending that it is entitled to a...

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