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COMMONWEALTH EDISON CO. v. PROP. TAX APP. BD.

Nos. 3-83-0394, 3-83-0395, 3-83-0406 cons.

124 Ill. App.3d 228 (1984)

463 N.E.2d 1331

COMMONWEALTH EDISON COMPANY, Plaintiff-Appellee, v. THE PROPERTY TAX APPEAL BOARD OF THE STATE OF ILLINOIS et al., Defendants-Appellants (Valley View Community Unit School District No. 365U, Intervening-Appellant).

Appellate Court of Illinois — Third District.

Rehearing denied June 14, 1984.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Kathryn A. Spalding, Assistant Attorney General, of counsel), for appellant Property Tax Appeal Board.

Edward F. Petka, State's Attorney, of Joliet (John X. Breslin, of State's Attorneys Appellate Service Commission, of counsel), for appellant Board of Review of Will County.

Barry L. Moss and George A. Marchetti, both of Moss & Bloomberg, Ltd., of Bolingbrook, for appellant Valley View Community Unit School District No. 365U.

Kenneth E. Timm and Douglas F. Spesia, both of Murphy, Timm, Lennon, Spesia & Ayers, of Joliet, for appellee.

Affirmed in part, and reversed in part and remanded.

JUSTICE STOUDER delivered the opinion of the court:

This appeal arises over the 1979 personal property taxes assessed against Commonwealth Edison (Edison) for personal property including operating equipment at two plants in Will County, Illinois. In 1979 the Will County Board of Review levied an across the board 10% increase in the assessed values on all personal property in Will

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