Court Opinion

ID: 9884218
Source: CourtListenerOpinion
Date Created: 2023-10-06 02:48:01.0767+00
Date Added: 2024-06-11T07:48:36.611072
License: Public Domain

Mr. Justice Hershey, dissenting: I dissent to the foregoing opinion for the reason that it is contrary to and fails to recognize the most recent pronouncement of this court as to . what property may be exempted from taxation as property used for public school, college, or educational purposes. (Milward v. Paschen, 16 Ill.2d 302.) The court there summarized the more recent pronouncements of requirements necessary to be met to qualify a private institution for such tax exemption. The prime requisite found and there stated was as follows: To qualify for tax exempt status in Illinois, it must be shown that the institution assumes some of the burden of education that would otherwise necessarily be borne by the taxpayer. The educational facilities provided must fit within the general scheme of education founded by the State and provided by public taxation, and such governmental obligation and function must be substantially lessened by the institution claiming exemption. This basic principle is not incorporated into the majority opinion, resulting, I believe, in an incomplete statement and application of existing legal principles.