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  5. 635 N.E.2d 1347 (1994)
 

ILLINI COUNTRY CLUB v. PROPERTY TAX APPEAL BD.

No. 4-93-0769.

635 N.E.2d 1347 (1994)

263 Ill. App.3d 410

200 Ill.Dec. 764

ILLINI COUNTRY CLUB and The Rail Golf Course, Inc., Plaintiffs-Appellants, v. PROPERTY TAX APPEAL BOARD and Sangamon County Board of Review, Defendants-Appellees.

Appellate Court of Illinois, Fourth District.

Decided May 20, 1994.

Rehearing Denied July 27, 1994.

Attorney(s) appearing for the Case

Charles J. Gramlich (argued), Michael J. Bland, Gramlich Law Offices, P.C., Springfield, for appellants.

Roland W. Burris, Atty. Gen., Chicago, Rosalyn B. Kaplan, Sol. Gen., Barbara E. Pitts, Asst. Atty. Gen. (argued), for State Property Tax Appeal Bd.

Robert T. Lawley (argued), Routman and Lawley, Ltd., Springfield, for Sangamon County Bd. of Review.

Presiding Justice McCULLOUGH delivered the opinion of the court:

Plaintiffs Illini Country Club (Illini) and the Rail Golf Course, Inc. (Rail), brought this administrative review action in the circuit court of Sangamon County against defendants State of Illinois Property Tax Appeal Board (IPTAB) and Sangamon County Board of Review (Board) for property tax relief. The circuit court affirmed the IPTAB decision, finding that both the IPTAB and the Board utilized the...

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