Most Worshipful Grand Lodge of Ancient Free and Accepted Masons of The State of Illinois v. The Department of Revenue

              NO. 4-07-0404 Filed 12/28/07
IN THE APPELLATE COURT
OF ILLINOIS
FOURTH DISTRICT
THE MOST WORSHIPFUL GRAND LODGE OF
ANCIENT FREE AND ACCEPTED MASONS OF
THE STATE OF ILLINOIS, an Illinois
Corporation; and THE ILLINOIS MASONIC
HOME, an Illinois Not-for-Profit
Corporation,
Plaintiffs-Appellants,
v.
THE DEPARTMENT OF REVENUE OF THE
STATE OF ILLINOIS and BRIAN A. HAMER,
Director of Revenue of the State of
Illinois,
Defendants-Appellees.
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Appeal from
Circuit Court of
Moultrie County
No. 06MR16
Honorable
Dan L. Flannell,
Judge Presiding.
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JUSTICE STEIGMANN delivered the opinion of the court:
In November 2003, plaintiffs, the Most Wonderful Grand
Lodge of Ancient Free and Accepted Masons of the State of Illi-nois
and the Illinois Masonic Home (collectively, the Lodge),
filed an application for a nonhomestead property-tax exemption
for 2003, pursuant to sections 15-65 and 15-125 of the Property
Tax Code (35 ILCS 200/15-65, 15-125 (West 2002)). In January
2004, defendants, the Department of Revenue of the State of
Illinois and Brian A. Hamer (collectively, the Department),
denied the application. The Lodge later filed a petition under
section 8-35 of the Code (35 ILCS 200/8-35 (West 2004)), request-ing
reconsideration of the application. Following a July 2006
hearing, the Department accepted the administrative law judge's
(ALJ’s) recommendation that the Lodge did not qualify for the
specific tax exemption it sought. In December 2006, the Lodge