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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