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West Belmont, L.L.C. v. City of Chicago

Case Date: 06/01/2004
Court: 1st District Appellate
Docket No: 1-03-1199 Rel

SECOND DIVISION
June 1, 2004



No. 1-03-1199

 
WEST BELMONT, L.L.C., an Illinois
Limited Liability Company,

          Plaintiff-Appellant,

                  v.

CITY OF CHICAGO, DEPARTMENT OF
ADMINISTRATIVE HEARINGS and CITY OF
CHICAGO DEPARTMENT OF REVENUE,

          Defendants-Appellees.

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)		 Appeal from the
Circuit Court of
Cook County.






Honorable
Alexander P. White,
Judge Presiding.

PRESIDING JUSTICE WOLFSON delivered the opinion of thecourt:

In an attempt to stimulate economic growth and neighborhoodrevitalization, the Chicago City Council enacted a transfer taxexemption for real property "used primarily for commercial orindustrial purposes."

The plaintiff West Belmont, L.L.C. ("West Belmont")purchased property at 1711-17 West Belmont Avenue in order todevelop and build residential townhomes. West Belmont was denieda real property transfer tax exemption by the City of Chicagobecause the property was not "used primarily for commercial orindustrial purposes" under the Chicago Municipal Code. Thecircuit court affirmed the administrative hearing officer'sdecision upholding assessment of tax, penalties, and interestagainst West Belmont. We affirm.

FACTS

On January 26, 1998, West Belmont bought the propertycommonly known as 1711-1717 West Belmont Avenue in Chicago (the"property") from American National Bank and Trust Company ofChicago. The property previously had been occupied by RooseveltChair & Supply Company ("Roosevelt"), a furniture retailer,wholesaler, and rental company. Following the purchase, WestBelmont demolished the furniture store and began selling andconstructing residential townhomes on the land.

West Belmont filed a declaration claiming the transfer wasexempt under section 3-33-060(L) of the Chicago Municipal Codebecause it purchased real property used primarily for commercialpurposes located in an enterprise zone. Chicago Municipal Code