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TRAHRAEG HOLDING CORP. v. PROPERTY TAX APP. BD.

No. 2-89-1282.

561 N.E.2d 1298 (1990)

204 Ill. App.3d 41

149 Ill.Dec. 602

TRAHRAEG HOLDING CORPORATION, d/b/a Plum Hollow Fitness and Recreation Center, Plaintiff-Appellee and Cross-Appellant, v. The PROPERTY TAX APPEAL BOARD et al., Defendants-Appellants and Cross-Appellees.

Appellate Court of Illinois, Second District.

October 10, 1990.

Attorney(s) appearing for the Case

Neil F. Hartigan, Atty. Gen., Robert G. Toews, Asst. Atty. Gen., Robert J. Ruiz, Sol. Gen., Thomas Gray, Trial Counsel, Chicago, for Property Tax Appeal Bd.

Daniel A. Fish, Lee County State's Atty., Dixon, for Lee County Bd. of Review, Tom Foster, Appeal Bd.

Charles T. Beckman, Ehrmann, Gehlbach & Beckman, Dixon, John V. Hanson, Hanson & Hanson, Morris, for Trahraeg Holding Corp.

Justice McLAREN delivered the opinion of the court:

The defendants, Property Tax Appeal Board of the State of Illinois (PTAB), Lee County Board of Review (Review Board) and Lee County supervisor of assessments (Supervisor), appeal from that part of a circuit court order reversing the PTAB's holding that the plaintiff's bowling lanes, built in 1985 to replace lanes destroyed in a fire in 1984, are real rather than personal...

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