Eden Retirement Center, Inc. v. Department of Revenue
Case Date: 01/21/2004
Court: 5th District Appellate
Docket No: 5-02-0767 Rel
Rule 23 order filed IN THE FIFTH DISTRICT
JUSTICE WELCH delivered the opinion of the court: The Department of Revenue of the State of Illinois, Edwardsville Community UnitSchool District No. 7, and the Village of Glen Carbon (collectively the defendants) appealan order of the circuit court of Madison County granting the plaintiff, Eden RetirementCenter, Inc., a charitable-use exemption for certain real property owned by the plaintiff forthe tax year 1996. For the reasons that follow, we affirm the ruling of the circuit court. The plaintiff is incorporated in Illinois as a not-for-profit corporation and is aqualified tax-exempt corporation pursuant to section 501(c)(3) of the Internal Revenue Code(26 U.S.C. |