OREGON COMMUNITY UNIT SCHOOL v. PTAB

No. 2-96-0105.

674 N.E.2d 129 (1996)

285 Ill. App.3d 170

220 Ill.Dec. 858

OREGON COMMUNITY UNIT SCHOOL DISTRICT NO. 220, et al., Intervenors-Petitioners-Appellants, v. The PROPERTY TAX APPEAL BOARD, Respondents-Appellees.

Appellate Court of Illinois, Second District.

December 5, 1996.


Attorney(s) appearing for the Case

Sonnenschein, Nath & Rosenthal, Frederic S. Lane, Harold C. Hirshman, Robert B. Millner, David E. Lieberman, Kirk M. Minckler, Sonnenschein, Nath & Rosenthal, Chicago, Stuart L. Whitt, Donna K. Metzler, Law Offices of Stuart L. Whitt, Aurora, for Byron Community Unit School Dist. 226, Byron Fire Protection Dist., Byron Forest Preserve Dist, Byron Museum Dist., Byron Public Library Dist., County of Ogle, Oregon Community Unit School Dist. 220, Oregon Park District, Rock Valley College Dist. 511, Rockvale Township.

James E. Ryan, Attorney General, Karen J. Dimond, Assistant Attorney General, Barbara A. Preiner, Solicitor General, John P. Schmidt, Assistant Attorney General, Chicago, for Property Tax Appeal Board.

Terry F. Moritz, Michael D. Karpeles, Frederick H. Cohen, Lisa M. Young, Goldberg, Kohn, Bell, Black, Rosenbloom & Moritz, Chicago, Thomas M. Atherton, Dutton, Overman, Goldstein & Pinkus, Indianapolis, IN, for Commonwealth Edison Co.

Douglas P. Floski, Ogle County State's Attorney, Oregon, for Ogle County Board Of Review.


Presiding Justice McLAREN delivered the opinion of the court:

This case is an appeal from a Property Tax Appeal Board (PTAB) decision assessing the respondent's, Commonwealth Edison Company's, machinery and equipment as personal property. The PTAB consolidated the appeals of the assessments for 1989, 1990, 1991, and 1992 and reversed the Ogle County Board of Review's holding that the respondent's equipment was properly assessed as real property. Because the respondent...

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