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DU PAGE COUNTY AIRPORT v. DEPT. OF REVENUE

Nos. 2-04-0769, 2-04-0770.

831 N.E.2d 30 (2005)

358 Ill. App.3d 476

294 Ill.Dec. 507

DU PAGE COUNTY AIRPORT AUTHORITY, Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE, Brian A. Hamer, in His Official Capacity as Director of the Department of Revenue, Du Page County Board of Review, West Chicago Elementary School District No. 33, the City of West Chicago, West Chicago High School District No. 94, the West Chicago Park District, the West Chicago Fire Protection District, and the West Chicago Library District, Defendants-Appellants. Du Page County Airport Authority, Plaintiff-Appellee, v. The Department of Revenue and Brian A. Hamer, in His Official Capacity as Director of the Department of Revenue, Defendants-Appellants (Du Page County Board of Review, West Chicago Elementary School District No. 33, the City of West Chicago, West Chicago High School District No. 94, the West Chicago Park District, the West Chicago Fire Protection District, and the West Chicago Library District, Defendants).

Appellate Court of Illinois, Second District.

Rehearing Denied July 20, 2005.

Attorney(s) appearing for the Case

Joseph E. Birkett, Du Page County State's Attorney, Lisa A. Hoffman and Robert G. Rybica, Assistant State's Attorneys, Wheaton, for Du Page County of Review.

Kenneth M. Florey, Joanne H. Petty, Robbins, Schwartz, Nicholas, Lifton & Taylor, Ltd., Chicago, for the City of West Chicago, The West Chicago Park District, West Chicago Elementary School District No. 33, West Chicago Fire Protection District, West Chicago High School District No. 94, West Chicago Library District.

Lisa Madigan, Attorney General, Gary S. Feinerman, Solicitor General, Diane M. Potts, Assistant Attorney General, Chicago, for Illinois Department of Revenue in No. 2-04-0769.

Phillip A. Luetkehans, Brian J. Armstrong, Schirott & Luetkehans, P.C., Itasca, for Du Page County Airport Authority in No. 2-04-0769.

Lisa Madigan, Attorney General, Diane M. Potts, Assistant Attorney General, Chicago, for Brian A. Hamer, Director, Illinois Department of Revenue in No. 2-04-0770.

Phillip A. Luetkehans, Schirott & Luetkehans, P.C., Itasca, for Du Page Airport Authority in No. 2-04-0770.

Presiding Justice O'MALLEY delivered the opinion of the court:

Defendants the Department of Revenue (Department), Brian A. Hamer (in his official capacity as director of the Department), Du Page County Board of Review, West Chicago Elementary School District No. 33, City of West Chicago, West Chicago High School District No. 94, West Chicago Park District, West Chicago Fire Protection District, and West Chicago Library District appeal the decision of the circuit court...

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