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KNUPPER v. ILL. PROPERTY TAX APPEAL BD.

No. 77-207.

61 Ill. App.3d 884 (1978)

378 N.E.2d 340

LUCILLE B. KNUPPER et al., Plaintiffs-Appellants, v. ILLINOIS PROPERTY TAX APPEAL BOARD et al., Defendants-Appellees.

Appellate Court of Illinois — Second District.

Opinion filed July 3, 1978.

Attorney(s) appearing for the Case

Patrick H. Sreenan, of Rockford, for appellants.

William J. Scott, Attorney General, of Chicago, and T. Jordan Gallagher, State's Attorney, of Sycamore (Roy E. Frazier and Paul J. Bargiel, Assistant Attorneys General, of counsel), for appellees.

Judgment affirmed.

Mr. JUSTICE RECHENMACHER delivered the opinion of the court:

Section 25 of the Revenue Act of 1939 (Ill. Rev. Stat. 1975, ch. 120, par. 506) provides that:

"The stock of nurseries, when growing shall be assessed as real estate and when severed shall be listed and assessed as merchandise."

The statute does not provide that annually planted crops, such as corn or wheat, are to be assessed as real estate, and it has long been...

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