Justice GALASSO delivered the opinion of the court:
In 1995, plaintiffs, David and Lynn Albee, purchased a parcel of real estate commonly known as 320 Elk Street, Galena, Illinois. In the 1995 quadrennial assessment, the subject property was assessed at $41,673. For the 1996 tax year, the assessed valuation of the subject property was increased to $65,162. Plaintiffs initially filed an objection with the Jo Daviess County Board of Review, which subsequently denied...
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