(Download) "Methodist Old Peoples Home v. Korzen" by Supreme Court of Illinois ~ Book PDF Kindle ePub Free
eBook details
- Title: Methodist Old Peoples Home v. Korzen
- Author : Supreme Court of Illinois
- Release Date : January 19, 1968
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
Plaintiff, Methodist Old Peoples Home, an Illinois not-for-profit corporation, filed a complaint in the circuit court of Cook County seeking a declaratory judgment that the Georgian Home, owned by it in Evanston, is exempt from taxation; that liens of 1964 and 1965 real-estate taxes on said property are void, and that defendants be enjoined from collecting taxes for those and subsequent years. The city of Evanston was permitted to intervene and the cause was referred to a master in chancery who found that plaintiff's real estate was not exempt and recommended denial of the relief sought. The trial court entered a decree in accordance with the master's report and dismissed the complaint. Since the revenue is involved plaintiff has appealed directly to this court. The sole question presented for review is whether or not plaintiff's property is exempt from taxation under our constitution and the applicable statute. Plaintiff bases its claim for exemption on its assertion that the property is used for charitable purposes, more specifically as an old people's home pursuant to the provisions of section 19.7 of the Revenue Act of 1939. Ill. Rev. Stat. 1965, chap. 120, par. 500.7, as amended by H.B. 1328 passed by the 1967 General Assembly.