in the real property exemption cases. (For purposes of this appeal we make no distinction based on the fact that the tax exemption in issue is the sales tax and not the real property tax.) The “exclusive use” concept was explained in MacMurray College v. Wright (1967), 38 Ill. 2d 272, 230 N.E.2d 846. As the court held, an exclusive use for school purposes does not require a showing that the use is “absolutely indispensable for carrying out the work of the institution. *** Exemption will be sustained if it is established that the property is primarily used for purposes which are reasonably necessary for the accomplishment and fulfillment of the educational objectives, or efficient administration, of the particular institution.” (Emphasis added.) 38 Ill. 2d at 278, 230 N.E.2d at 850 (<HOLDING>). While the YCC’s activities undoubtedly assist
holding that college staff housing facilities are not exempt from property taxation where the primary use is residential and there is no showing that residence in the facilities is required for staff to perform its professional duties holding that lcras property devoted exclusively to public use is exempt from taxation under article xi section 9 holding that no heightened showing is required holding office exempt where the rest of the residence was not recognizing that leased property is exempt from taxation where the lessee uses it for a public purpose