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BD. OF EDUC. v. PROPERTY TAX APPEAL BD.

No. 17459.

106 Ill. App.3d 82 (1982)

435 N.E.2d 818

BOARD OF EDUCATION OF CORNELL COMMUNITY HIGH SCHOOL, DISTRICT 70, Plaintiff-Appellant, v. PROPERTY TAX APPEAL BOARD OF THE DEPARTMENT OF REVENUE et al., Defendants-Appellees.

Appellate Court of Illinois — Fourth District.

Opinion filed May 5, 1982.

Attorney(s) appearing for the Case

Arvey, Hodes, Costello & Burman, of Chicago (Nathan M. Cohen, Robert M. Sarnoff, and Glen F. Zatz, of counsel), for appellant.

Tyrone C. Fahner, Attorney General, of Chicago (Russell C. Grimes, Jr., Assistant Attorney General, of counsel), for appellee Property Tax Appeal Board of the Department of Revenue.

Schiff, Hardin & Waite, of Chicago, and Frank M. Brady, of Dunn, Brady, Goebel, Ulbrich, Morel, Kombrink & Hundman, of Bloomington (Aaron J. Kramer and Peter V. Baugher, of counsel), for appellee Arco Pipe Line Company.

Judgment affirmed.

PRESIDING JUSTICE GREEN delivered the opinion of the court:

The issue here is whether crude oil, temporarily in tanks at the Flanagan Station of the Cushing-Chicago Pipe Line System located at Cornell in Livingston County, was (1) subject to assessment and taxation as personal property pursuant to section 18 of the Revenue Act of 1939 (Ill. Rev. Stat. 1979, ch. 120, par. 499), or (2) exempt from such tax under the commerce clause.

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