Oswald v. Hamer

Plaintiff filed declaratory judgment action alleging that Section 15-86 of Property Tax Code is unconstitutional, arguing that it  grants property tax exemption to a hospital applicant without regard to whether property is used exclusively for charitable purposes, contrary to article IX, section 6, of Illinois Constitution. Section 15-86 is constitutional on its face. Whether a hospital applicant per se may satisfy requirement of Section 15-86 with property used exclusively for charitable purposes is an analysis left to courts on a case-by-case basis. (HOWSE and ROCHFORD, concurring.)