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BI-STATE DEVELOPMENT AGENCY v. DEPT. OF REVENUE

No. 5-89-0230.

563 N.E.2d 1154 (1990)

205 Ill. App.3d 668

151 Ill.Dec. 48

BI-STATE DEVELOPMENT AGENCY, Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois, Fifth District.

November 20, 1990.

Attorney(s) appearing for the Case

Neil F. Hartigan, Atty. Gen., Robert J. Ruiz, Sol. Gen., Chicago (Jan E. Hughes, Asst. Atty. Gen., of counsel), for defendant-appellant.

David H. Bone, Kassly, Bone, Becker, Dix, Reagan & Young, P.C., Belleville, for plaintiff-appellee.

Justice CHAPMAN delivered the opinion of the court:

Bi-State Development Agency (hereinafter "Bi-State") is the product of a compact entered into between Illinois and Missouri in 1949. Bi-State is authorized to plan, construct, maintain, own and operate bridges, terminals, airports and terminal facilities. (Ill.Rev.Stat.1989, ch. 127, par. 63r-1.) With regard to taxation in Illinois, all property owned or held by Bi-State shall possess the same tax status as any property...

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