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  5. 659 N.E.2d 72 (1995)
 

BOONE CTY. BD. OF REVIEW v. PROP. TAX BD.

Nos. 2-95-0563, 2-95-0564.

659 N.E.2d 72 (1995)

276 Ill.App.3d 989

213 Ill.Dec. 442

The BOONE COUNTY BOARD OF REVIEW, Plaintiff-Appellant, v. The PROPERTY TAX APPEAL BOARD et al., Defendants-Appellees.

Appellate Court of Illinois, Second District.

December 12, 1995.

Attorney(s) appearing for the Case

Roger T. Russell, Boone County State's Attorney, Belvidere, William L. Browers, Deputy Director, State's Attorney Appellate Prosecutor, Elgin, Judith Z. Kelly, State's Attorney Appellate Prosecutor, Ottawa, John X. Breslin, Deputy Dir., State's Atty. Aplt. Prosecutor, Ottawa, for Board Of Review, Boone County.

James E. Ryan, Attorney General, State of Illinois, Chicago, Jessie A. Wang-Grimm, Assistant Attorney General, Chicago, Barbara A. Preiner, Solicitor General, Chicago, for Property Tax Appeal Board.

Williams & McCarthy, P.C., Rockford, Elmer C. Rudy, for Robert and Barbara Laken.

Presiding Justice McLAREN delivered the opinion of the court:

This case is a consolidated appeal from two actions for administrative review from a decision of the defendant Property Tax Appeal Board (PTAB) correcting the plaintiff Boone County Board of Review's (Board's) assessed valuation of two mobile home parks, owned by defendants Robert and Barbara Laken and Amos and Carma Yoder, for the 1991 and 1992 tax years. On administrative review, the trial court affirmed...

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