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COUNTY OF WHITESIDE v. PROP. TAX APP. BD.

No. 3-94-0373.

658 N.E.2d 481 (1995)

276 Ill.App.3d 182

213 Ill.Dec. 11

The COUNTY OF WHITESIDE, Whiteside County Board of Review, City of Sterling, Sterling Community Unit School District No. 5, Sterling Township, Sauk Valley Community College District No. 506, Sterling Park District, Sterling Rural Fire Protection District, Hopkins Township, City of Rock Falls, Rock Falls Elementary School District No. 13, Rock Falls Township High School District No. 301, Coloma Township, Coloma Township Park District, and Whiteside County Special Service Area No. 1, Appellants, v. The ILLINOIS PROPERTY TAX APPEAL BOARD and Northwestern Steel & Wire Co., Appellees.

Appellate Court of Illinois, Third District.

November 15, 1995.

Attorney(s) appearing for the Case

Robert A. Kohn and Heather K. Brickman, Hodges, Loizzi, Eisenhammer, Rodick Kohn, Arlington Heights, for City of Rock Falls, City of Sterling, Coloma Township, Coloma Township Park District, County of White-side, Hopkins Township, Rock Falls Elem. School Dist., Rock Falls High School Dist., Sauk Valley Comm. College Dist., Sterling Com. Unit School Dist., Sterling Park Dist., Sterling Rural Fire Pro. Dist., Sterling Township, Whiteside County Bd. of Review, and Whiteside County Special Serv.

Robert M. Sarnoff and Michael F. Baccash, Sarnoff & Baccash, Chicago, Jerald S. Post, Asst. Atty. General, State of Illinois and James Ryan, Attorney General, Chicago, for Property Tax Appeal Board.

Justice SLATER delivered the opinion of the court:

Appellee Northwestern Steel and Wire Company (Northwestern) filed complaints with appellant Whiteside County Board of Review challenging the assessed valuation of Northwestern's property for tax years 1988, 1989 and 1990. The board of review denied the requested relief and Northwestern appealed to the Illinois Property Tax Appeal Board (the appeal board). The remaining appellants, consisting of various taxing districts...

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