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WINNEBAGO CTY. BD. OF REVIEW v. PROPERTY TAX APPEAL BD.

No. 2-99-0526.

728 N.E.2d 1256 (2000)

313 Ill. App.3d 179

245 Ill.Dec. 899

The WINNEBAGO COUNTY BOARD OF REVIEW, Petitioner, v. The PROPERTY TAX APPEAL BOARD and Alpine Bank of Illinois, Inc., Respondents.

Appellate Court of Illinois, Second District.

May 4, 2000.

Attorney(s) appearing for the Case

Paul A. Logli, Winnebago County State's Attorney, William Don Emmert, Assistant State's Attorney, Rockford, for Winnebago County Board of Review.

James E. Ryan, Attorney General, Joel D. Bertocchi, Solicitor General, Elizabeth Schenkier, Assistant Attorney General, Chicago, for Property Tax Appeal Board.

Patrick W. Hayes, Guyer & Enichen, P.C., Rockford, for Alpine Bank of Illinois, Inc.

John Rosenberg, Rock River Water Reclamation Dist., Rockford, for Rock River Water Reclamation District.

Justice McLAREN delivered the opinion of the court:

Petitioner, the Winnebago County Board of Review (Board of Review or Board), appeals an order of respondent State of Illinois Property Tax Appeal Board (PTAB) reducing two tax assessments the Board had placed on property owned by respondent Alpine Bank of Illinois, Inc. (Alpine Bank). The Board appeals (see 35 ILCS 200/16-195 (West 1998)), asserting that the PTAB's order is against the manifest weight of the evidence...

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