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BOARD OF EDUC. v. DEPARTMENT OF REVENUE

No. 2-04-0502.

825 N.E.2d 746 (2005)

356 Ill. App.3d 165

292 Ill.Dec. 158

The BOARD OF EDUCATION OF GLEN ELLYN COMMUNITY CONSOLIDATED SCHOOL DISTRICT NO. 89, Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE, Brian A. Hammer, as Director of the Department of Revenue, The Du Page County Board of Review, and Craig V. Dovel, as Clerk of the Board of Review, Defendants-Appellees.

Appellate Court of Illinois, Second District.

March 21, 2005.

Attorney(s) appearing for the Case

Robert A. Kohn, James A. Levi, Hodges, Loizzi, Eisenhammer, Rodick & Kohn, Arlington Heights, for Board of Education Glen Ellyn Community Dist. 89.

Lisa Madigan, Attorney General, Gary S. Feinerman, Solicitor General, Diane M. Potts, Assistant Attorney General, Chicago, for Department of Revenue of the State of Illinois, Brian A. Hammer, Director of Department of Revenue.

Joseph E. Birkett, Du Page County State's Attorney, Lisa A. Hoffman, Robert G. Rybica, Assistant State's Attorneys, Wheaton, for Craig B. Dovel, Clerk of the Board of Review, Du Page County Board of Review.

Justice BOWMAN delivered the opinion of the court:

Plaintiff, Board of Education of Glen Ellyn Community Consolidated School District No. 89 (Glen Ellyn), appeals a decision by the Department of Revenue (Department) denying a tax exemption for property leased by LaSalle Bank National Association (LaSalle Bank) to Glen Ellyn. On appeal, Glen Ellyn asserts that it is entitled to a property tax exemption under section 15-35 and/or section 15-135 of the Property Tax Code...

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