Hawthorne Race Course, Inc. v. Illinois Racing Board

Illinois Appellate Court
Civil Court
Tax
Citation
Case Number: 
2013 IL App (1st) 111780
Decision Date: 
Friday, February 8, 2013
District: 
1st Dist.
Division/County: 
Cook Co., 6th Div.
Holding: 
Affirmed.
Justice: 
LAMPKIN
Illinois Racing Board properly found that Racing Act required that National Jockey Club's proportion of aggregate handle generated from its live races in 2004 and 2005 be redistributed among remaining entities eligible to receive distributions. Thus, although National was initially eligible to receive distribution from Horse Racing Equity Trust Fund, because it was not an organization licensee in current year of distribution, it became ineligible. (R.GORDON and REYES, concurring.)