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McLEAN COUNTY BD. OF REVIEW v. PTAB

No. 4-96-0380.

678 N.E.2d 313 (1997)

286 Ill. App.3d 1076

222 Ill.Dec. 701

McLEAN COUNTY BOARD OF REVIEW, Plaintiff-Appellant, v. The PROPERTY TAX APPEAL BOARD and James D. Elder, Defendants-Appellees.

Appellate Court of Illinois, Fourth District.

March 3, 1997.

Attorney(s) appearing for the Case

Charles G. Reynard, State's Attorney, Bloomington, R. Brian Hug, Asst. State's Attorney, Bloomington, for McLean County Board of Review.

James E. Ryan, Attorney General State of Illinois, Chicago, Barbara A. Preiner, Solicitor General, Chicago, Marcia L. McCormick, Assistant Attorney General, Chicago, for Property Tax Appeal Board Of State Of Illinois.

James D. Elder, Bloomington, pro se.

Presiding Justice STEIGMANN delivered the opinion of the court:

In 1991, the supervisor of assessments of McLean County (Supervisor) reclassified property owned by defendant James D. Elder from farm to residential based upon its use. The property in question (hereafter referred to as the parcel) is approximately 16 acres in size. In 1992, the McLean County Board of Review (Board) affirmed the change in classification. Elder appealed this decision to the Property Tax...

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