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TECHALLOY CO. v. PROPERTY TAX APPEAL BD.

No. 2-96-0966.

683 N.E.2d 206 (1997)

291 Ill. App.3d 86

225 Ill.Dec. 262

TECHALLOY COMPANY, INC. Petitioner-Appellant, v. The PROPERTY TAX APPEAL BOARD et al., Respondents-Appellees.

Appellate Court of Illinois, Second District.

July 31, 1997.

Attorney(s) appearing for the Case

Michael J. Robak, Hartweg, Mueller, Turner, Drazewski & Wood, P.C., Springfield, for Techalloy Company, Inc.

James E. Ryan, Attorney General, Paul Racette, Assistant Attorney General, Barbara A. Preiner, Solicitor General, Chicago, for Michael Brown, Charles Cain, Max Coffey, Homer Henke, Property Tax Appeal Board, Sharon Thompson.

Thomas W. Schmitt, Law Offices of Thomas W. Schmitt & Jay K. Filler, Marengo, for Marengo Community High School Dist. 154, Marengo Fire Protection Dist., Marengo-Union Consolidated School Dist. 165.

Gary W. Pack, McHenry County State's Attorney, Woodstock, for McHenry County Board of Review.

Justice INGLIS delivered the opinion of the court:

Petitioner, Techalloy Company, Inc., appeals the decision of respondent, Illinois Property Tax Appeal Board (PTAB), denying petitioner's request to reduce the assessed value of its property to zero for taxation purposes. We affirm.

Petitioner is a wire products manufacturer. Its manufacturing facility, consisting of several masonry, steel, and wood buildings totaling...

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