Three Angels Broadcasting Network v. The Department of Revenue

              1
NOTICE
Decision filed 03/31/08. The text of
this decision may be changed or
corrected prior to the filing of a
Peti tion for Rehearing or the
disposition of the same.
NO. 5-05-0724
IN THE
APPELLATE COURT OF ILLINOIS
FIFTH DISTRICT
________________________________________________________________________
THREE ANGELS BROADCASTING NETWORK, ) Appeal from the
INC., ) Circuit Court of
) Franklin County.
Plaintiff-Appellant, ))
v. ) No. 04-MR-15
)
THE DEPARTMENT OF REVENUE, ))
Defendant-Appellee ))
(Thompsonville Community High School District No. )
112 and Thompsonville School District No. 62, )
Intervenors in the Administrative Proceedings, and ) Honorable
Franklin County Board of Review, Intervenors in the ) E. Kyle Vantrease,
Circuit Court Proceedings, Appellees). ) Judge, presiding.
________________________________________________________________________
JUSTICE SPOMER delivered the opinion of the court:
The plaintiff, Three Angels Broadcasting Network, Inc. (TABN), appeals the decision
of the Illinois Department of Revenue (the Department) to deny its application for a property
tax exemption pursuant to sections 15-40 and 15-65 of the Illinois Property Tax Code (the
Code) (35 ILCS 200/15-40, 15-65 (West 2000)). TABN claims that the Department erred,
inter alia, in the following respects: (1) it found that TABN failed to prove that its property
was used exclusively for a religious purpose, without a view to profit, (2) it found that
TABN failed to prove that its property was used exclusively for charitable or beneficent
purposes, without a view to profit, and (3) the administrative law judge (ALJ) refused to
consider certain items of evidence offered by TABN at the hearing on its application for a
property tax exemption. Intervenor Franklin County Board of Review (the Board) raises
TABN's failure to name the Board as a defendant in the proceedings before the circuit court