Eden Retirement Center, Inc. v. Department of Revenue

State: Illinois

Court: 5th District Appellate

Docket No: 5-02-0767 Rel

Case Date: 01/21/2004

Rule 23 order filed
December 15, 2003;
Motion to publish granted
January 21, 2004.

NO. 5-02-0767

IN THE

APPELLATE COURT OF ILLINOIS

FIFTH DISTRICT

EDEN RETIREMENT CENTER, INC.,

Plaintiff-Appellee,

THE DEPARTMENT OF REVENUE,
THE VILLAGE OF GLEN CARBON, and
EDWARDSVILLE COMMUNITY UNIT
SCHOOL DISTRICT NO. 7,

Defendants-Appellants,
and

THE COUNTY OF MADISON,

Defendant.

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Appeal from the
Circuit Court of
Madison County.

No. 01-MR-241

Honorable
Daniel J. Stack,
Judge, presiding.

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.