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MERIDIAN VILLAGE ASSOCIATION v. HAMER

No. 5-13-0078.

2014 IL App (5th) 130078

MERIDIAN VILLAGE ASSOCIATION and MERIDIAN VILLAGE ASSOCIATION II, Plaintiffs-Appellants, v. BRIAN A. HAMER, Director of Revenue, THE DEPARTMENT OF REVENUE, MADISON COUNTY BOARD OF REVIEW, EDWARDSVILLE COMMUNITY UNIT SCHOOL DISTRICT NO. 7, and THE VILLAGE OF GLEN CARBON, Defendants-Appellees.

Appellate Court of Illinois, Fifth District.

Filed March 28, 2014.

Attorney(s) appearing for the Case

Edward T. McCarthy, of McCarthy & Allen, of Edwardsville, for appellants.

Lisa Madigan, Attorney General, of Chicago (Michael A. Scodro, Solicitor General, and Timothy K. McPike, Assistant Attorney General, of counsel), for appellees Brian A. Hamer and Department of Revenue.

Ellen M. Edmonds, of Edmonds Law Office, P.C., and Jack H. Humes, Jr., of Sivia Business & Legal Services, P.C., both of Edwardsville, for appellee Edwardsville Community Unit School District No. 7.

Terry I. Bruckert, of Bruckert, Gruenke & Long, P.C., of O'Fallon, for appellee Village of Glen Carbon.

Justices Goldenhersh and Cates concurred in the judgment and opinion.

OPINION

PRESIDING JUSTICE WELCH delivered the judgment of the court, with opinion.

¶ 1 This is an appeal from administrative review by the circuit court of Madison County of a decision of the Illinois Department of Revenue (the Department) denying the application of Meridian Village Association and Meridian Village Association II (the appellants) for property tax exemptions based on charitable and religious uses of the property for tax years 2003 through...

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