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ARMENIAN CHURCH v. DEPT. OF REVENUE

No. 1-10-2249.

956 N.E.2d 479 (2011)

353 Ill. Dec. 617

ARMENIAN CHURCH OF LAKE BLUFF, Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE of the State of Illinois; Brian A. Hamer, Director, The Department of Revenue; Kenneth J. Galvin, Administrative Law Judge; The Village of Lake Bluff; Lake Bluff Elementary School District 65; and The Lake County Board of Review, Defendants-Appellees.

Appellate Court of Illinois, First District, Sixth Division.

July 22, 2011.

Attorney(s) appearing for the Case

Wayne B. Giampietro , Stitt, Klein, Daday, Aretos & Giampietro, LLC, Rolling Meadows, for Plaintiff-Appellant.

Lisa Madigan , Attorney General of Illinois, Michael A. Scodro , Solicitor General, Brian F. Barov , Assistant Attorney General.

OPINION

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

¶ 1 The Department of Revenue of the State of Illinois granted the plaintiff property owner's application for a religious-use real estate tax exemption for the 2007 tax year, despite Lake County's recommendation that the application be denied. The Village of Lake Bluff and Lake Bluff Elementary School District 65 objected to the decision by seeking administrative review; however...

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