Illinois Appellate Court
Civil Court
Administrative Review
Court properly dismissed Plaintiff health system's complaint for administrative review collaterally attacking ALJ's denial of Plaintiff's motion to dismiss, where Department of Revenue had personal jurisdiction over the parties, subject matter jurisdiction over the School District's petitions for hearing in connection with Plaintiff's property tax exemptions, and the inherent authority to rule on the School District's petitions for hearing and Plaintiff's motion to dismiss. Court properly found that Plaintiff failed to exhaust its administrative remedies and did not err in dismissing Plaintiff's complaint for lack of subject matter jurisdiction. (HYMAN and NEVILLE, concurring.)