GRACE COMMUNITY CHURCH v. DEPT. OF REVENUE

No. 4-10-0445.

950 N.E.2d 1151 (2011)

409 Ill. App.3d 480

GRACE COMMUNITY CHURCH ASSEMBLIES OF GOD, Plaintiff-Appellee, v. The ILLINOIS DEPARTMENT OF REVENUE and Brian A. Hamer, Director, Defendants-Appellants, and Sangamon County, Acting Through John Schmidt, State's Attorney, Defendant.

Appellate Court of Illinois, Fourth District.

Decided April 18, 2011.

Rehearing Denied May 23, 2011.


Attorney(s) appearing for the Case

Lisa Madigan , Attorney General, Michael A. Scodro , Solicitor General, Evan Siegel (argued), Assistant Attorney General, Chicago, for Department of Revenue.

Duane D. Young (argued), LaBarre, Young & Behnke, Springfield, for Grace Community Church Assemblies of God.


OPINION

Justice POPE delivered the judgment of the court, with opinion.

For the 2007 tax year, an approximately seven-acre parcel owned by plaintiff, Grace Community Church Assemblies of God, was reassessed from agricultural to commercial property. Consequently, plaintiff's property-tax liability rose from $60 per year to over $15,000 per year. Plaintiff challenged the assessment, claiming its property was exempt from taxation as it was used exclusively...

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