COOK COMMUNICATIONS MINISTRIES v. DEPARTMENT OF REV.

No. 2-03-0006.

803 N.E.2d 524 (2004)

345 Ill. App.3d 753

281 Ill.Dec. 120

COOK COMMUNICATIONS MINISTRIES, Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE, Defendant-Appellant (Kane County Supervisor of Assessments and Kane County State's Attorney, Defendants).

Appellate Court of Illinois, Second District.

Rehearing Denied February 10, 2004.


Attorney(s) appearing for the Case

Lisa Madigan, Attorney General, Timothy K. McPike, Assistant Attorney General al, Gary S. Feinerman, Solicitor General, Chicago, for Illinois Department of Revenue.

Alfred Y. Kirkland, Jr., Brady & Jensen, Rodney D. Cavitt, Law Offices of Rodney D. Cavitt, Elgin, for Cook Communications Ministries. Meg Gorecki, Kane County State's Attorney, St. Charles, Joseph F. Lulves, Assistant State's Attorney, Geneva, for Kane County State's Attorney, Kane County Supervisor of Assessments.


Justice O'MALLEY delivered the opinion of the court:

Plaintiff, Cook Communications Ministries, applied for a real property tax exemption for 1999. Defendant, the Illinois Department of Revenue (Department), denied the application, ruling that plaintiffs property was not "used exclusively for religious purposes" within section 15-40 of the Property Tax Code (Code) (35 ILCS 200/15-40 (West 1998)). The circuit court reversed the Department. The Department appeals, arguing...

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