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PEACOCK v. ILLINOIS PROPERTY TAX APPEAL BD.

No. 4-02-0554.

792 N.E.2d 367 (2003)

339 Ill. App.3d 1060

275 Ill.Dec. 136

Ruth PEACOCK; Pierce Farms, Inc., a Domestic Corporation, Stephen Acres, Inc., a Domestic Corporation; Courtney Stephens; Margaret Stephens; Raymond Lippert; and General Bank Trust, Plaintiffs-Appellants, v. The ILLINOIS PROPERTY TAX APPEAL BOARD; Max Coffey, as Chairman of the Illinois Property Tax Appeal Board; The County of Adams, in and for the State of Illinois; The Adams County Board of Review; The Board of Education of Community Unit School District No. 3, Adams County, Illinois; The Board of Education of Community Unit School District No. 337, Counties of Hancock, Adams, and Schuyler, Illinois; and The Board of Education of Community Unit School District No. 4, Counties of Adams and Hancock, Illinois, Defendants-Appellees.

Appellate Court of Illinois, Fourth District.

June 20, 2003.

Attorney(s) appearing for the Case

George J. Lewis, Jason P. Stone, Lewis & Longlett, Quincy, Jason P. Stone, for Ruth Peacock.

Lisa Madigan, Attorney General, John P. Schmidt, Assistant Attorney General, Chicago, for Property Tax Appeal Board.

Michael A. Bickhaus, Melinda S. Madison, Scmiedeskamp, Robertson, Neu & Mitchell, Quincy, for Board of Education Comm. Unit School No. 3, Adams County.

James A. Rapp, Hutmacher & Rapp, P.C., Quincy, for Board of Education Comm. Unit School Dist. No. 337, Hancock, Adams and Schuyler Counties.

Justice STEIGMANN delivered the opinion of the court:

Plaintiffs Ruth Peacock, Pierce Farms, Inc. (Pierce Farms), Stephen Acres, Inc. (Stephen Acres), Courtney Stephens, Margaret Stephens, Raymond Lippert, and General Bank Trust (General Bank) appealed their property tax assessments to the Illinois Property Tax Appeal Board (Board). The Board consolidated plaintiffs' appeals for hearing purposes. In July 1998, the Board granted partial relief to Stephen Acres and...

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