... With applications for all other exemptions, the matter is forwarded to the Department of Revenue
for a determination as to "whether the property is legally liable to taxation." 35 ILCS 200/16-70
(West 2002). ... Under Illinois law, taxation is the rule. Tax exemption is the exception. ...
... II. ANALYSIS. A. Standards of Review. 1. Statutory Interpretation. Article IX, section 6, of the Illinois
Constitution provides: "The General Assembly by law may exempt from taxation only * * * property
used * * * for school, religious, cemetery[,] and charitable purposes." Ill. ...
... Plaintiff Illinois Beta House Fund Corporation appeals from an order of the circuit court of
Cook County affirming the finding of defendant Illinois Department of Revenue that real
property owned by plaintiff is not exempt from taxation for the year 2000. ...
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