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MIDWEST PALLIATIVE HOSPICE v. BEARD

No. 1-18-1321.

125 N.E.3d 1196 (2019)

2019 IL App (1st) 181321

MIDWEST PALLIATIVE HOSPICE AND CARE CENTER, Plaintiff-Appellant, v. Constance BEARD, as Director of the Illinois Department of Revenue, and The Illinois Department of Revenue, Defendants-Appellees.

Appellate Court of Illinois, First District, FIRST DIVISION.

February 25, 2019.

Attorney(s) appearing for the Case

Michael J. Wynne , Jennifer C. Waryjas , and Douglas A. Wick , of Jones Day, of Chicago, for appellant.

Lisa Madigan , Attorney General, of Chicago ( David L. Franklin , Solicitor General, and Carl J. Elitz , Assistant Attorney General, of counsel), for appellees.

OPINION

¶ 1 This case concerns the property tax status of an inpatient hospice care center. The hospice care center filed an application for tax-exempt status on the basis that it is a charitable institution. The Illinois Department of Revenue denied a property tax...

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