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BOARD OF EDUC. OF TOWNSHIP HIGH SCHOOL DIST. v. PROP. TAX APP. BOARD

No. 3-85-0353.

142 Ill. App.3d 853 (1986)

491 N.E.2d 454

BOARD OF EDUCATION OF TOWNSHIP HIGH SCHOOL DISTRICT 205, WILL COUNTY, Plaintiff-Appellee, v. THE PROPERTY TAX APPEAL BOARD et al., Defendants-Appellees (Taft Elementary School District 90, Will County, Plaintiff, v. The Property Tax Appeal Board et al., Defendants-Appellees; The Metropolitan Sanitary District of Greater Chicago, Plaintiff-Appellant, v. The Property Tax Appeal Board et al., Defendants-Appellees; Board of Education of Township High School 205, Will County, Plaintiff-Appellee, v. The Property Tax Appeal Board et al., Defendants-Appellees; Taft Elementary School District 90, Will County, Plaintiff, v. The Property Tax Appeal Board et al., Defendants-Appellees).

Appellate Court of Illinois — Third District.

Opinion filed March 21, 1986.

Attorney(s) appearing for the Case

William T. Kaplan, of Thomas, Wallace, Feehan, Baron & Kaplan, Ltd., of Joliet, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones-Stewart, Solicitor General and Kathryn A. Spalding, Assistant Attorney General, of Chicago, of counsel), for appellee Illinois Property Tax Appeal Board.

Scott Nemanich, Assistant State's Attorney, of Joliet, for appellee Board of Review of Will County.

Michael D. Block, of Block, Krockey, Cernugel & Cowgill, P.C., of Joliet, for appellee Board of Education of Township High School District 205.

Judgment affirmed.

JUSTICE STOUDER delivered the opinion of the court:

Plaintiff Taxpayer, Metropolitan Sanitary District (MSD), and several school districts, brought an action under the Administrative Review Law (Ill. Rev. Stat. 1983, ch. 110, par. 3-101 et seq.) for a review of a decision of the Illinois Property Tax Appeal Board (PTAB) concerning real estate tax valuations of a hydroelectric generating

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