Springfield School District No. 186 v. Department of Revenue

              4-07-0500 Filed 8/26/08
IN THE APPELLATE COURT
OF ILLINOIS
FOURTH DISTRICT
SPRINGFIELD SCHOOL DISTRICT NO. 186,
Plaintiff-Appellant,
v.
THE DEPARTMENT OF REVENUE OF THE STATE
OF ILLINOIS; BRIAN A. HAMER, Director
of the Department of Revenue; and THE
SANGAMON COUNTY BOARD OF REVIEW,
Defendants-Appellees.
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Appeal from
Circuit Court of
Sangamon County
No. 06MR546
Honorable
Patrick J. Londrigan,
Judge Presiding.
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JUSTICE KNECHT delivered the opinion of the court:
Plaintiff Springfield School District No. 186 (Dis-trict),
appeals the decision of the Illinois Department of
Revenue (Department) to deny its application for a property tax
exemption pursuant to sections 15-60, 15-135, and 15-35(e) of the
Illinois Property Tax Code (Code) (35 ILCS 200/15-60, 15-135, 15-
35(e) (West 2004)). Plaintiff sought administrative review and
the circuit court affirmed the Department. The District appeals,
claiming the Department erred in the following respects: (1) it
found the lease between the District and Central Management
Services (CMS) was a lease with a view to profit; (2) it found
the section 15-60 exemption where a taxing district holds prop-erty
for future expansion or development did not apply to school
districts; and (3) it found the requirement of section 15-35 that
property not be leased with a view to profit applied to section
15-35(e), exempting property owned by a school district. For the