Justice MYERSCOUGH delivered the opinion of the court:
Plaintiff, the Calvary Baptist Church of Tilton (Calvary), appeals the circuit court's affirmance of a March 2002 decision of the Director of the Department of Revenue of the State of Illinois (Department) denying Calvary's application for a religious-use tax exemption for its property, arguing the property in question is used primarily for religious purposes and that denial of a tax exemption violates the Religious...
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