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METRO DEVELOPERS, LLC v. CITY OF CHICAGO DEPT. OF REVENUE

No. 1-06-3229.

877 N.E.2d 785 (2007)

METRO DEVELOPERS, LLC, an Illinois Limited Liability Company, Plaintiff-Appellant, v. The CITY OF CHICAGO DEPARTMENT OF REVENUE and The City of Chicago Department of Administrative Hearings, Defendants-Appellees.

Appellate Court of Illinois, First District, Second Division.

October 30, 2007.

Attorney(s) appearing for the Case

Mara S. Georges, Corporation Counsel of the City of Chicago (Benna Ruth Solomon, Myriam Zreczny Kasper, Jane Elinor Notz, of counsel), for Appellee.

Figliulo & Silverman, Chicago (Thomas D. Warman, of counsel), for Appellant.

Justice KARNEZIS delivered the opinion of the court:

Plaintiff, Metro Developers, LLC, appeals from an order of the circuit court on administrative review upholding the determination by defendants, City of Chicago Department of Revenue and City of Chicago Department of Administrative Hearings, that plaintiff was not entitled to a property transfer tax exemption. On appeal, plaintiff contends that it was entitled to the exemption because it satisfied all the conditions...

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