A history of the Provena Covenant property tax case

• December 2002: Longtime tax-exempt Provena Covenant Medical Center and its parent company, Provena Health, apply to the Champaign County Board of Review for a tax exemption on hospital properties after it comes to light that a 1997 change in Covenant's ownership required a new exemption application.
• 2003: The board of review conducts an investigation into the hospital's earnings and charitable activities and recommends to the Illinois Department of Revenue that the exemption be denied.
• 2004: The Department of Revenue accepts the county's recommendation. Provena appeals the decision within the department, and a hearing is conducted before an administrative law judge.
• 2005: The administrative law judge recommends the hospital deserves an exemption as a charitable organization.
• September 2006: Department of Revenue Director Brian Hamer rejects the recommendation and issues a final decision denying the exemption. Provena appeals.
• 2007: Sangamon County Judge Patrick Londrigan reverses the department's decision and restores the hospital's exemption, saying he didn't expect the case to end with his ruling.
• 2008: The 4th District Appellate Court reverses the circuit court and upholds the Department of Revenue's decision. Provena appeals to the Illinois Supreme Court.
• November 2008: Champaign County Judge Michael Jones ends an ongoing squabble between the hospital and the county about which one gets possession of Covenant's tax money (about $6 million paid to date) as the case continues to move through the legal system. Jones rules the $6 million refund the hospital got from the county after the circuit court restored the tax exemption stays with Provena. Jones also excuses the hospital from paying further taxes until the Supreme Court either settles the issue or declines to hear the case. The same month, the Supreme Court agrees to hear the case.
• Sept. 23, 2009: Oral arguments are given before the Supreme Court.
• March 18, 2010: The Supreme Court affirms the decision of the appellate court denying Covenant a tax exemption.