CARLE FOUNDATION v. ILLINOIS DEPT. REVENUE

No. 4-09-0195.

917 N.E.2d 1136 (2009)

335 Ill.Dec. 72

The CARLE FOUNDATION, an Illinois Not-for-Profit Corporation, Plaintiff-Appellee, v. The ILLINOIS DEPARTMENT OF REVENUE; and Brian Hamer, in His Official Capacity as Director of the Illinois Department of Revenue, Defendants-Appellants, and The Champaign County Board of Review; Stan Jenkins, Dan Stebbins, and Laura Sandefur, in Their Official Capacity as Members of the Champaign County Board of Review; The Champaign County Assessment Office; Joe Meents, in His Official Capacity as Champaign County Interim Supervisor of Assessments; Joanne M. Chester, in Her Official Capacity as Cunningham Township Assessor; and Daniel J. Welch, in His Official Capacity as Champaign County Treasurer, Defendants.

Appellate Court of Illinois, Fourth District.

October 29, 2009.


Justice APPLETON delivered the opinion of the court:

Plaintiff, the Carle Foundation (Foundation), filed a complaint requesting a judicial declaration pursuant to section 23-25(e) of the Property Tax Code (Code) (35 ILCS 200/23-25(e) (West 2006)) that four parcels of land it used in connection with the operation of its hospital in Urbana were exempt from property taxes for the years 2004 through 2007. Defendant, the Illinois...

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