SWANK v. DEPARTMENT OF REVENUE

Nos. 2-01-0900, 2-01-0901.

785 N.E.2d 204 (2003)

336 Ill. App.3d 851

271 Ill.Dec. 553

David SWANK and Susan Swank, Plaintiffs-Appellees, v. The DEPARTMENT OF REVENUE, Defendant Appellant. Leonard Wilde and Shirley Wilde, Plaintiffs-Appellees, v. The Department of Revenue, Defendant-Appellant.

Appellate Court of Illinois, Second District.

February 13, 2003.


Attorney(s) appearing for the Case

Lisa Madigan, Attorney General, Joel D. Bertocchi, Solicitor General, Mary E. Welsh, Brett E. Legner, Assistant Attorneys General, Chicago, for Department of Revenue, State of Illinois in No. 2-01-0900.

Patrick W. Hayes, James E. Tuneberg, Guyer & Enichen, PC, Rockford, for David Swank, Susan Swank in No. 2-01-0900.

Lisa Madigan, Attorney General, Mary E. Welsh, Assistant Attorney General, Chicago, for Department of Revenue, State of Illinois in No. 2-01-0901.

Patrick W. Hayes, Guyer & Enichen, PC, Rockford, for Leonard Wilde, Shirley Wilde in No. 2-01-0901.


Justice BOWMAN delivered the opinion of the court:

David and Susan Swank (Swanks) and Leonard and Shirley Wilde (Wildes) applied for property tax exemptions pursuant to section 15-35 of the Property Tax Code (Code) on the grounds that their respective properties were used for educational purposes. 35 ILCS 200/15-35 (West 2000). The Department of Revenue of the State of Illinois (Department) denied these applications, and...

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