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  5. 646 N.E.2d 1228 (1995)
 

HYNES v. DEPT. OF REVENUE

Nos. 1-91-2237, 1-91-2240, 1-92-1097 to 1-92-1102, 1-92-1891 to 1-92-1894 and 1-92-3648.

646 N.E.2d 1228 (1995)

269 Ill.App.3d 697

207 Ill.Dec. 141

Thomas C. HYNES, Assessor of Cook County, Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE, Defendant-Appellee. INDIANA HARBOR BELT RAILROAD CO., et al., Plaintiffs-Appellees, v. Roger SWEET, Director, the Department of Revenue, Defendant-Appellee (Consolidated Rail Corp., Plaintiff-Appellee and Cross-Appellant; Thomas C. Hynes, Assessor of Cook County, et al., Defendants-Appellants and Cross-Appellees).

Appellate Court of Illinois, First District, Second Division.

January 31, 1995.

Attorney(s) appearing for the Case

Jack O'Malley, State's Atty. of Cook County, Chicago (Karen A. Covy, Mary T. Nicolau, Kathleen M. McGury, Dean M. Victor, of Counsel), for Thomas C. Hynes, Edward J. Rosewell and David Orr.

Neil Hartigan, Atty. Gen., Chicago (Rosalyn B. Kaplan, Jan E. Hughes, of Counsel), for Dept. of Revenue of the State of Ill., and Roger Sweet.

Lord, Bissell & Brook, Chicago (David R. Schmidt, Hugh C. Griffin, Sandra K. MacAuley, of counsel); for Indiana Harbor Belt R. Co., Atchison, Topeka & Santa Fe Ry., and Consolidated Rail Corp.

Dillon & Nash, Ltd., Chicago (David C. Dillon, of Counsel), for Belt R. Co. of Chicago, Chicago & Western Indiana R.R. and Illinois Cent. R.R.

Presiding Justice SCARIANO delivered the opinion of the court:

The action before us, which is actually the consolidation of 15 separate appeals, stems from an initiative of the Cook County Assessor in 1987, when he formed a "Railroad Task Force" and charged it with the responsibility of ensuring that all property owned by railroads and situated in Cook County which were required to be assessed by his office were in fact being so assessed. The impetus for the formation...

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