Form Pt 05-34 - Property Tax Claim - Charitable Ownership/use

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PT 05-34
Tax Type:
Property Tax
Issue:
Charitable Ownership/Use
STATE OF ILLINOIS
DEPARTMENT OF REVENUE
OFFICE OF ADMINISTRATIVE HEARINGS
CHICAGO, ILLINOIS
SCANDINAVIAN PARK, INC.,
)
Docket Nos. 04-PT-0026
)
03-45-139
Applicant
)
PINs
09-03-476-004
v.
)
09-10-226-007
THE DEPARTMENT OF REVENUE
)
John E. White,
OF THE STATE OF ILLINOIS
)
Administrative Law Judge
RECOMMENDATION FOR DISPOSITION
Appearances:
Charles Herbst appeared for Scandinavian Park, Inc.;
Shepard Smith, Special Assistant Attorney General,
appeared for the Illinois Department of Revenue
Synopsis:
This matter arose after Scandinavian Park, Inc. (“SPI”) protested the Illinois
Department of Revenue (“Department”) denial of SPI’s application for a non-homestead
property tax exemption for property SPI owned during part of calendar year 2003, and
which is situated in Kane County, Illinois. The issue is whether taxpayer is entitled to a
charitable property tax exemption for that property for the period from 10/25/03 to
12/31/03.
The hearing was held at the Department’s offices in Chicago. SPI presented
documentary evidence consisting of the corporation’s organizational books and records
and other documents, as well as the testimony of SPI’s treasurer. I have reviewed that
evidence, and I am including in this recommendation findings of fact and conclusions of
law. I recommend the issue be resolved in favor of the Department.

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