FRANKLIN CTY. BD. OF REVIEW v. DEPT. OF REVENUE

No. 5-02-0541.

806 N.E.2d 256 (2004)

346 Ill. App.3d 833

282 Ill.Dec. 281

The FRANKLIN COUNTY BOARD OF REVIEW and Ewing Northern Community Consolidated School District No. 115, Plaintiffs-Appellants,(Benton Community High School Dirstric No. 103, Plaintiff), v. The DEPARTMENT OF REVENUE and Rend Lake Conservancy District, Defendants-Appellees.

Appellate Court of Illinois, Fifth District.

March 9, 2004.


Attorney(s) appearing for the Case

David O. Edwards, Giffin, Winning, Cohen & Bodewes, P.C., Springfield; William K. Richardson, Franklin County State's Attorney, Benton; State's Attorneys Appellate Prosecutor, Norbert J. Goetten, Director, John X. Breslin, Deputy Director, Ottawa, for Franklin County Board of Review.

Merry C. Rhoades, Robbins, Schwartz, Nicholas, Lifton & Taylor, Ltd., Collinsville, for Ewing Northern Community Consolidated School District No. 115.

Lisa Madigan, Attorney General, Timothy K. McPike, Assistant Attorney General, Chicago, for Illinois Department of Revenue.

Myron A. Hanna, Belleville; Terry R. Black, Campbell, Black, Carnine, Hedin, Ballard & McDonald, P.C., Mt. Vernon, for Rend Lake Conservancy District.

Peter M. Murphy IAPD General Counsel, Illinois Association of Park Districts, Springfield, for Amicus Curiae Illinois Association of Park Districts.


Presiding Justice CHAPMAN delivered the opinion of the court:

The plaintiffs filed complaints in the circuit court of Franklin County for the administrative review of a decision by the Department of Revenue of the State of Illinois (Department). The Department had granted real estate exemptions for three parcels of land owned by the Rend Lake Conservancy District (Rend Lake), one of the defendants herein. The circuit court affirmed the Department, and two of the plaintiffs...

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