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WILLOW HILL GRAIN v. PROPERTY TAX APPEAL BD.

No. 5-88-0275.

187 Ill. App.3d 9 (1989)

549 N.E.2d 591

WILLOW HILL GRAIN, INC., Plaintiff-Appellee, v. PROPERTY TAX APPEAL BOARD et al., Defendants-Appellants.

Appellate Court of Illinois — Fifth District.

Supplemental opinion filed on rehearing January 12, 1989.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Robert J. Ruiz, Solicitor General, and Rosalyn B. Kaplan, Assistant Attorney General, of Chicago, of counsel), for appellate Property Tax Appeal Board.

James Tomaw, State's Attorney, of Newton (Kenneth R. Boyle, Stephen E. Norris, and Debra A. Buchman, all of State's Attorneys Appellate Prosecutor's Office, of counsel), for appellant Board of Review of Jasper County, Illinois.

Frank J. Weber and Thomas R. Wiseman, both of Cox, Phillips, Weber, Tedford & Heap, P.C., of Robinson, for appellee.

Judgment affirmed.

PRESIDING JUSTICE WELCH delivered the opinion of the court:

On July 20, 1987, appellee, Willow Hill Grain, Inc., brought an action pursuant to the Administrative Review Law (Ill. Rev. Stat. 1987, ch. 110, par. 3-101 et seq.) in the circuit court of Jasper County, asking it to review the decision of the Property Tax Appeal Board of the State of Illinois (hereinafter Appeal Board), which found the fair market value of appellee's grain...

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