Justice BOWMAN delivered the opinion of the court:
Petitioner, LaSalle Partners, Inc., seeks administrative review of a decision by the Property Tax Appeal Board (PTAB). This court has jurisdiction of this direct appeal from the PTAB under section 16-195 of the Property Tax Code (35 ILCS 200/16-195 (West Supp.1993)), which provides for direct appeal to the appellate court where a change in assessed valuation of $300,000 or more is sought. The decision by the PTAB...
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