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MERIDIAN VILLAGE ASS'N v. HAMER

No. 5-13-0078.

7 N.E.3d 917 (2014)

2014 IL App (5th) 130078

380 Ill. Dec. 54

MERIDIAN VILLAGE ASSOCIATION and Meridian Village Association II, Plaintiffs-Appellants, v. Brian A. HAMER, Director of Revenue, The Department of Revenue, Madison County Board of Review, Edwardsville Community Unit School District No. 7, and The Village of Glen Carbon, Defendants-Appellees.

Appellate Court of Illinois, Fifth District.

March 28, 2014.

Attorney(s) appearing for the Case

Edward T. McCarthy , McCarthy & Allen, Edwardsville, IL, for Plaintiffs-Appellants.

Lisa Madigan , Attorney General, Michael A. Scodro , Solicitor General, Timothy K. McPike , Assistant Attorney General, Chicago, IL, for Brian A. Hamer and the Department of Revenue.

Ellen M. Edmonds , Edmonds Law Office, Edwardsville, IL; Jack H. Humes, Jr. , Sivia Business & Legal Services, P.C., Edwardsville, IL, for Edwardsville Community Unit School District No. 7.

Terry I. Bruckert , Bruckert, Gruenke & Long, P.C., O'Fallon, IL, for Village of Glen Carbon.

OPINION

Presiding Justice WELCH delivered the judgment of the court, with opinion.

¶ 1 This is an appeal from administrative review by the circuit court of Madison County of a decision of the Illinois Department of Revenue (the Department) denying the application of Meridian Village Association and Meridian Village Association II (the appellants) for property tax exemptions based on charitable and religious uses of the property for tax years 2003 through...

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