Justice STEIGMANN delivered the opinion of the court:
In November 2003, plaintiffs, the Most Wonderful Grand Lodge of Ancient Free and Accepted Masons of the State of Illinois and the Illinois Masonic Home (collectively, the Lodge), filed an application for a nonhomestead property-tax exemption for 2003, pursuant to sections 15-65 and 15-125 of the Property Tax Code (35 ILCS 200/15-65, 15-125 (West 2002)). In January 2004, defendants, the Department of Revenue of...
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