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BD. OF REVIEW v. PROPERTY TAX APPEAL BD.

No. 79-443.

91 Ill. App.3d 117 (1980)

414 N.E.2d 173

LAKE COUNTY BOARD OF REVIEW, Plaintiff-Appellant, v. PROPERTY TAX APPEAL BOARD et al., Defendants-Appellees.

Appellate Court of Illinois — Second District.

Opinion filed November 26, 1980.

Attorney(s) appearing for the Case

Dennis P. Ryan, State's Attorney, of Waukegan (Robert J. Masini and William J. Blumthal, Assistant State's Attorneys, of counsel), for appellant.

Lawrence M. Dunlap, Special Assistant Attorney General, of Libertyville, and Donald E. Deuster, of Mundelein, for appellees.

Judgment reversed.

Mr. JUSTICE NASH delivered the opinion of the court:

The Lake County Board of Review (the Board) appeals from a judgment of the circuit court which, on administrative review, confirmed a decision of the Property Tax Appeal Board (PTAB) that the the lake property of defendant, Loch Lomond Property Owners Association (the Association), had no value for tax assessment purposes.

The property in question consists of a 75-acre lake which...

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