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LEE COUNTY BD. OF REVIEW v. PTAB

No. 2-95-0529.

663 N.E.2d 473 (1996)

278 Ill. App.3d 711

215 Ill.Dec. 462

The LEE COUNTY BOARD OF REVIEW, Petitioner-Appellant, v. The PROPERTY TAX APPEAL BOARD et al., Respondents-Appellees.

Appellate Court of Illinois, Second District.

March 28, 1996.

Attorney(s) appearing for the Case

Daniel A. Fish, Lee County State's Attorney, Dixon, Ronald M. Jacobson, Assistant State's Attorney, Lee County, Dixon, for Appellant.

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

McDermott, Will & Emery, Chicago, David P. De Yoe, McDermott, Will & Emery, Chicago, Buyer & Rubin, Chicago, Donald T. Rubin, Buyer & Rubin, Chicago, for Woodhaven, Lakes Development Property Owners.

Justice GEIGER delivered the opinion of the court:

The petitioner, the Lee County Board of Review (the County), appeals from a decision of the Property Tax Appeal Board (PTAB) granting the taxpayers' motion for summary judgment. The issue on appeal is whether the PTAB correctly found that the County incorrectly classified and assessed the taxpayers' trailers as real property for the 1991 tax year. We affirm.

Woodhaven Lakes is a recreational campground located...

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