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  5. 677 N.E.2d 489 (1997)
 

WALSH v. STATE PROPERTY TAX APPEAL BD.

No. 3-95-0813.

677 N.E.2d 489 (1997)

286 Ill. App.3d 895

222 Ill.Dec. 286

Richard T. WALSH and Barbara J. Welsch, Plaintiffs-Appellants, v. STATE of Illinois PROPERTY TAX APPEAL BOARD and Tazewell County Board of Review, Defendants-Appellees.

Appellate Court of Illinois, Third District.

March 7, 1997.

Attorney(s) appearing for the Case

Barbara J. Welsch, argued, Pekin, for Richard T. Walsh and Barbara J. Welsch.

Janon E. Fabiano, Assistant Attorney General, argued, James Ryan, Attorney General, Barbara A. Preiner, Solicitor General, Chicago, for State of Illinois Property Tax Appeal Board.

Justice HOLDRIDGE delivered the Opinion of the Court:

Plaintiffs, Richard T. Walsh and Barbara J. Welsch, appeal from an order of the circuit court of Tazewell County affirming the decision of the Property Tax Appeal Board (PTAB), which found that the Tazewell County Board of Review (Review Board) had properly established the 1992 equalized assessed valuation of $100,000 for the subject parcel of real property owned by the plaintiffs and located in Pekin Township...

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