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GRUNDY COUNTY AGR. DIST. FAIR, INC. v. DEPT. OF REV.

No. 3-02-0727.

806 N.E.2d 695 (2004)

346 Ill. App.3d 1075

282 Ill.Dec. 398

GRUNDY COUNTY AGRICULTURAL DISTRICT FAIR, INC., Plaintiff-Appellee, v. DEPARTMENT OF REVENUE OF the STATE OF ILLINOIS and Barbara S. Rowe, Administrative Law Judge, Defendants-Appellants.

Appellate Court of Illinois, Third District.

March 16, 2004.

Attorney(s) appearing for the Case

Lisa Madigan, Attorney General, Brett E. Legner, Assistant Attorney General (argued), Chicago, for Illinois Department of Revenue, Barbara S. Rowe.

John D. Peacock (argued), Peacock & McFarland, P.C., Morris, for Grundy County Agricultural District Fair, Inc. Sheldon R. Sobol, State's Attorney, Morris, for Appellee.

Justice LYTTON delivered the opinion of the court:

Plaintiff, Grundy County Agricultural District Fair, Inc. (county fair), applied to defendant, Illinois Department of Revenue (department), for an agricultural property tax exemption for its fairgrounds for the year 1999. The department denied the exemption, finding that the fairgrounds were leased with a view to profit and that the grounds were not used exclusively for exempt purposes. See 35 ILCS 200/15-85 (West...

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