In Swank v. Department of Revenue, 336 Ill. App. 3d 851, 785 N.E.2d 204, 271 Ill. Dec. 553 (2003), the Court was asked to determine whether the "used with a view to profit" language in the first paragraph of Illinois Property Tax Code section 15-35 (35 ILCS 200/15-35 (West 2002)) applied to section 15-35(c) of that particular statute. Swank, 336 Ill. App. 3d at 856. Specifically, the Court were asked to determine whether the "used with a view to profit" exclusion of section 15-35 applied to properties falling within the parameters of section 15-35(c). Swank, 336 Ill. App. 3d at 856. Because this issue involved a pure question of law, we applied de novo review. Swank, 336 Ill. App. 3d at 855; See also Carpetland U.S.A., Inc. v. Illinois Department of Employment Security, 201 Ill. 2d 351, 369, 776 N.E.2d 166, 267 Ill. Dec. 29 (2002) (the standard of review applicable to an agency's decision depends upon whether the question presented is one of fact or law; when the decision involves a pure question of law, we will review it de novo).