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FRIENDSHIP MANOR, INC. v. WILSON

Appeal No. 3-16-0391.

91 N.E.3d 900 (2017)

2017 IL App (3d) 160391

FRIENDSHIP MANOR, INC., an Illinois Not-for-Profit Corporation, Plaintiff-Appellant, v. Larry WILSON, Not Individually But in His Capacity as Supervisor of Assessments for Rock Island County, Illinois, Defendant-Appellee, (Rock Island-Milan School District No. 41, Intervenor-Appellee).

Appellate Court of Illinois, Third District.

Modified Upon Denial of Petition to Clarify November 28, 2017.

Attorney(s) appearing for the Case

Patrick J. Hanlon , of Hanlon Vinson, LLP, and Floyd D. Perkins , of Nixon Peabody, LLP, both of Chicago, for appellant.

John L. McGehee , State's Attorney, of Rock Island ( Patrick Delfino , of State's Attorneys Appellate Prosecutor's Office, and Christopher E. Sherer and Matthew R. Trapp , of Giffin, Winning, Cohen & Bodewes, P.C., of Springfield, of counsel), for appellee Larry Wilson.

Robert J. Noe , William J. Snyder , and Daniel F. Hardin , of Bozeman, Neighbour, Patton & Noe, LLP, of Moline, for intervenor-appellee Rock Island-Milan School District No. 41.

OPINION

¶ 1 The plaintiff, Friendship Manor, Inc., sought a declaration that it was qualified to receive a general homestead exemption under section 15-175(f) of the Property Tax Code (35 ILCS 200/15-175(f) (West 2014)) for the tax year 2014 and future years. The circuit...

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