Greater Pleasant Valley Church in Christ v. Pappas

Illinois Appellate Court
Civil Court
Property Tax
Citation
Case Number: 
2012 IL App (1st) 111853
Decision Date: 
Tuesday, July 31, 2012
District: 
1st Dist.
Division/County: 
Cook Co., 2d Div.
Holding: 
Affirmed.
Justice: 
CUNNINGHAM
Court properly entered directed finding against church and in favor of County Treasurer, after church became delinquent on 2004 property taxes, and church building was sold at public auction. Six months later, Illinois Department of Revenue granted Church's request for property tax exemption for 2006 year. Court properly excluded evidence of Church's financial ability to redeem property in 2009, as issue was not pled in petition for indemnity, and as court found that church representatatives had unreasonably relied on assurance of assessor's office that everything would work out, and did not act to redeem property within redemption period. (QUINN and CONNORS, concurring.)