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Taxation—Church Property

An Illinois court ruled that a storm drainage service charge based upon the amount of a property owner's run-off surface was a fee, not a tax.

Illinois
State:
Key point. Special assessments and users fees assessed by local governments against landowners may be applied to churches without violating a state law exempting church-owned property from property taxation.

An Illinois court ruled that a storm drainage service charge based upon the amount of a property owner's run-off surface was a fee, not a tax, that could be assessed against churches without violating a state law exempting churches from property taxation.

A city enacted an ordinance establishing a "storm water utility fund" to provide for the "management, protection, control, regulation, use and enhancement of the storm water systems" owned by the city. The ordinance imposed a "storm water service charge" on all "developed property" in the city, including church-owned property. Several churches, each of which owns developed property within ...

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Posted:
  • July 1, 2005

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