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CARLE FOUNDATION v. DEPT. OF REVENUE

NOS. 4-20-0121, 4-20-0135, 4-20-0142, 4-20-0386, 4-20-0387, 4-20-0388 cons.

227 N.E.3d 664 (2023)

2023 IL App (4th) 200121

The CARLE FOUNDATION, an Illinois Not-For-Profit Corporation, Plaintiff-Appellee and Cross-Appellant, v. The DEPARTMENT OF REVENUE; Brian Hamer, in His Official Capacity as Director or Revenue; The Champaign County Board of Review; Diane Hays, Elizabeth Burgener-Patton, and Mark Whitsett, in Their Official Capacity as Members of the Champaign County Board of Review; Stan Jenkins, in His Official Capacity as Champaign County Supervisor of Assessments; Cunningham Township; Dan Stebbins, in His Official Capacity as Cunningham Township Assessor; Daniel J. Welch, in His Official Capacity as Champaign County Treasurer; and The City of Urbana, Defendants-Appellants and Cross-Appellees, (Champaign County, Intervenor-Appellant and Cross-Appellee).

Appellate Court of Illinois, Fourth District.

Filed August 4, 2023.

Attorney(s) appearing for the Case

Kwame Raoul , Attorney General, of Chicago ( Jane Elinor Notz , Solicitor General, and Caleb Rush , Assistant Attorney General, of counsel), for appellants Department of Revenue and David Harris.

Frederic M. Grosser , of Champaign, for appellants Cunningham Township, Wayne T. Williams Jr., and City of Urbana.

Joel Fletcher , State's Attorney, of Urbana, for other appellants.

Steven F. Pflaum and Collette A. Woghiren , of Neal, Gerber & Eisenberg LLP, and Amy G. Doehring and Catherine A. Miller , of Akerman LLP, both of Chicago, for appellee.

Karen Harris, of Illinois Health and Hospital Association, of Naperville, and April E. Schweitzer, Thomas M. Fahey, Floyd D. Perkins, and Seth A. Horvath, of Nixon Peabody LLP, of Chicago, for amicus curiae Illinois Health and Hospital Association.

OPINION

¶ 1 In its simplest sense, this case concerns a taxpayer's attempt to recover charitable use property tax exemptions, which it previously held but lost. Plaintiff, the Carle Foundation, brought this action to establish that four of its properties were exempt...

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