within 20 miles of Tinley Park practice in Tax Illinois

... 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. ...