Presiding Justice McDADE delivered the opinion of the court:
In this appeal, the defendants, the Illinois Department of Revenue and the Kankakee County Board of Review, seek review of the decision of the Kankakee County circuit court granting the plaintiff, Riverside Medical Center, a charitable exemption from property taxes under section 15-65 of the Property Tax Code (35 ILCS 200/15-65 (West 2000)) for clinics it owns in Bourbonnais, Maneto and Momence.
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