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Meridian Village Association v. Hamer

Court of Appeals of Illinois, Fifth District

March 28, 2014

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

Page 918

As Corrected.

Appeal from the Circuit Court of Madison County. No. 09-MR-340. Honorable Barbara L. Crowder, Judge, presiding.

Affirmed.

SYLLABUS

The Department of Revenue's denial of plaintiffs' application for property tax exemptions based on the charitable and religious uses of their senior housing facility was affirmed, since plaintiffs failed to meet the guidelines set out in Methodist Old Peoples Home, they did not establish that their funds came from public and private charity, obstacles were placed in the way of those seeking charity from plaintiffs, and plaintiffs did not show that the primary use of the property was for charity.

For Appellants: Edward T. McCarthy, McCarthy & Allen, Edwardsville, IL.

For Brian A. Hamer and the Department of Revenue, Appellees: Lisa Madigan, Attorney General, Michael A. Scodro, Solicitor General, Timothy K. McPike, Assistant Attorney General, Chicago, IL.

For Edwardsville Community Unit School District No. 7, Appellees: Ellen M. Edmonds, Edmonds Law Office, P.C., Edwardsville, IL; Jack H. Humes, Jr., Sivia Business & Legal Services, P.C., Edwardsville, IL.

For Village of Glen Carbon, Appellees: Terry I. Bruckert, Bruckert, Gruenke & Long, P.C., O'Fallon, IL.

PRESIDING JUSTICE WELCH delivered the judgment of the court, with opinion. Justices Goldenhersh and Cates concurred in the judgment and opinion.

OPINION

WELCH, PRESIDING JUSTICE

Page 919

[ΒΆ1] 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 2006. Edwardsville Community Unit School District No. 7 and the Village of Glen Carbon ...


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