Justice COOK delivered the opinion of the court:
The County of Coles (County) sought judicial review of a decision by the Property Tax Appeal Board (PTAB) regarding the assessment of property owned by Tabor Grain Company (Tabor). Tabor moved to dismiss for lack of jurisdiction, asserting that under section 111.4 of the Revenue Act of 1939 (Act) (Pub.Act 87-1189, art. 5, § 2, eff. September 24, 1992 (1992 Ill.Laws 3408, 3432-33), amending 35 ILCS 205/111.4 (West...
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