Appellate Court of Illinois
Faith Builders Church v. The Dep't of Revenue, 4070199
In an action for administrative review, reversal of defendant's decision to deny an exemption from property taxes for Heartland Childcare Center and Heartland Preschool is reversed where the Department could reasonably find that, in practical reality, the primary use of the child-care center and preschool was as a day care and that the religious purposes of evangelism and theological instruction were secondary.
Appellate Information
- Decided 02/07/2008
- Published 02/19/2008
Judges
Court
- Appellate Court of Illinois