ACADEMY OF PEDIATRICS v. DEPT. OF REVENUE

No. 2-21-0718.

226 N.E.3d 610 (2023)

2023 IL App (2d) 210718

AMERICAN ACADEMY OF PEDIATRICS, Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE, Lake Park High School District No. 108, Itasca Elementary School District No. 10, the Itasca Fire Protection District, the Itasca Park District, and the Itasca Community Library, Defendants-Appellees.

Appellate Court of Illinois, Second District.

Filed March 14, 2023.


Attorney(s) appearing for the Case

David C. Blickenstaff , Neil Lloyd , and Michael K. Molzberger , of ArentFox Schiff LLP, of Chicago, for appellant.

Kwame Raoul , Attorney General, of Chicago ( Jane Elinor Notz , Solicitor General, and Bridget DiBattista , Assistant Attorney General, of counsel), for appellee Department of Revenue.

Scott L. Ginsburg and Kelly M. Lyden , of Robbins Schwartz Nicholas Lifton & Taylor, Ltd., of Chicago, for other appellees.


OPINION

¶ 1 After plaintiff, the American Academy of Pediatrics, relocated its headquarters from Elk Grove Village to Itasca, it sought a charitable-use property tax exemption for the property, under section 15-65(a) of the Property Tax Code. 35 ILCS 200/15-65(a...

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