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EDEN RETIREMENT CENTER v. DEPT. OF REVENUE

No. 97703.

821 N.E.2d 240 (2004)

213 Ill.2d 273

290 Ill.Dec. 189

EDEN RETIREMENT CENTER, INC., Appellee, v. The DEPARTMENT OF REVENUE et al., Appellants.

Supreme Court of Illinois.

December 2, 2004.

Attorney(s) appearing for the Case

Lisa Madigan, Attorney General, Springfield (Gary Feinerman, Solicitor General, Timothy K. McPike, Assistant Attorney General, Chicago, of counsel), for appellant Department of Revenue.

Jack H. Humes, Jr., Ellen M. Edmonds, Edwardsville, for appellant Edwardsville Community Unit School District No. 7.

Ronald S. Motil, of Beatty, Motil & Foster, Edwardsville, for appellant Village of Glen Carbon.

Edward T. McCarthy, Edwardsville, for appellee.

Karen L. Kendall, Brent H. Gwillim, Craig L. Unrath, of Heyl, Royster, Voelker & Allen, Peoria, for amicus curiae Life Services Network of Illinois.

Justice FREEMAN delivered the opinion of the court:

Plaintiff, Eden Retirement Center, Inc., filed a complaint in the circuit court of Madison County seeking administrative review of a decision by the Illinois Department of Revenue (Department). The Department denied plaintiff's application for a charitable-use property tax exemption for the 1996 tax year. The circuit court set aside the Department's decision and granted the exemption, based solely on the court's...

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