Illinois College’s Property Tax Exemption Suit Revived by Court

The dismissal of a shuttered university’s property tax lawsuit was reversed by an Illinois appeals court because the institution’s exemption was granted by a legislative charter.

Lincoln University, known as Lincoln College, wasn’t required to apply for the property tax exemption because a legislative charter exemption isn’t subject to the same rules as a modern exemption from the state tax code, the Illinois Appellate Court, Fourth District said. So the school can proceed with its challenge because the lower court incorrectly tossed the suit after holding Lincoln College didn’t exhaust administrative remedies by not applying for the exemption, Justice Eugene ...