Affirmed.
JUSTICE CUNNINGHAM delivered the opinion of the court:
The Illinois Property Tax Appeal Board (Appeal Board) ordered a reduction in the 1981 real estate tax assessment of the Great America Theme Park, an amusement park which is located in Gurnee and which was owned in 1981 through 1983 by the Marriott Corporation (Marriott). Pursuant to section 3-103 of the Code of Civil Procedure (Ill. Rev. Stat. 1983, ch. 110, par. 3-103), the Lake County board...
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