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eBook details

• Title: Bd. of Cert. Safety Prof. v. Johnson
• Author : Supreme Court of Illinois
• Release Date : January 06, 1986
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 66 KB

Description

The petitioner, the Board of Certified Safety Professionals of the Americas, Inc. (Board), is a not-for-profit corporation that issues certificates to safety professionals who pass examinations it conducts. In October 1981, the Board purchased land in Savoy, Illinois, on which it constructed its corporate office. In August 1982, the Board applied for a partial real estate tax exemption, which was denied by the Champaign County board of review in March 1983. The Illinois Department of Revenue affirmed the denial. On review of the Department's decision, the Director of the Department again denied the Board's request for a tax exemption. The Board then filed a complaint for administrative review in the circuit court of Champaign County. The circuit court held that the legislative exemption for property used for mechanical purposes in section 19.10 of the Revenue Act of 1939 (Ill. Rev. Stat. 1983, ch. 120, par. 500.10) is unconstitutional because it exceeds the scope of article IX, section 6, of the Illinois Constitution of 1970 (Ill. Const. 1970, art. IX, sec. 6); that the record supported the Department's finding that the Board's property was not used exclusively or primarily for charitable or educational purposes; and that the denial of a tax exemption to the Board did not violate equal protection. The circuit court thus affirmed the Department's decision and entered a judgment against the Board. Pursuant to Supreme Court Rule 302(a) (103 Ill.2d R. 302(a)), the Board appealed directly to this court from the circuit court's order declaring the statutory exemption for property used for mechanical purposes (Ill. Rev. Stat. 1983, ch. 120, par. 500.10) unconstitutional.

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