KANKAKEE CTY. BD. OF REV. v. PROPERTY TAX APPEAL BD.

Nos. 3-98-0391, 3-98-0392.

715 N.E.2d 274 (1999)

305 Ill. App.3d 799

239 Ill.Dec. 829

KANKAKEE COUNTY BOARD OF REVIEW, Plaintiff-Appellant, v. ILLINOIS PROPERTY TAX APPEAL BOARD et al., Defendants-Appellees. Kankakee County Board of Review, Plaintiff-Appellant, v. Illinois Property Tax Appeal Board et al., Defendants-Appellees.

Appellate Court of Illinois, Third District.

June 22, 1999.


Attorney(s) appearing for the Case

John X. Breslin, Deputy Director, State's Attorneys Appellate Prosecutor, Ottawa, Michael Kick, State's Atty., Brenda Groski, Asst. State's Atty. (argued), Kankakee, Arthur B. Cornell, David O. Edwards (argued), Giffin, Winning, Cohen & Bodewes, P.C., Springfield, for Kankakee County Board of Review.

James Ryan, Atty. Gen., Royce A. White, Asst. Atty. Gen., Barbara A. Preiner, Sol. Gen., Karen Dimond, Asst. Atty. Gen. (argued), Chicago, for State of Illinois Property Tax Appeal Board.

Gary and Judy Kolesar, Manteno, for Gary Kolesar, Judy Kolesar.

Edward Stuparitz, Oak Lawn, for Edward Stuparitz.


Justice KOEHLER delivered the opinion of the court:

The plaintiff in these property tax assessment reclassification actions, Kankakee County Board of Review (Board of Review), appeals the Kankakee County circuit court's decision affirming the defendant Illinois Property Tax Appeal Board's (PTAB) conclusion that the three-acre portions of defendant Kolesars' five-acre property and defendant Stuparitz's five-acre property were entitled to a farmland classification and...

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