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FIRST NAT'L BK. v. PROPERTY TAX APPEAL BD.

No. 77-238.

60 Ill. App.3d 810 (1978)

377 N.E.2d 339

FIRST NATIONAL BANK OF WEST CHICAGO, Trustee, Plaintiff-Appellant, v. ILLINOIS PROPERTY TAX APPEAL BOARD et al., Defendants-Appellees.

Appellate Court of Illinois — Second District.

Opinion filed June 5, 1978.

Attorney(s) appearing for the Case

Michael Edgerton, of Farrell & Edgerton, of West Chicago, for appellant.

William J. Scott, Attorney General, of Chicago (George W. Lindberg and Paul J. Bargiel, Assistant Attorneys General, of counsel), for appellees.

Judgment affirmed.

Mr. PRESIDING JUSTICE SEIDENFELD delivered the opinion of the court:

The issue in this appeal is whether land in more than one county may be aggregated to qualify as farm property within the dual valuation provision:

"Real property is used for farming or agricultural purposes within the meaning of this Section if it is more than 10 acres in area and devoted primarily to the raising and harvesting of crops [or other described agricultural...

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