Presiding Justice HOPKINS delivered the opinion of the court:
The Bond County Board of Review (Board of Review) petitioned the circuit court for administrative review, contesting the determination of the Illinois Property Tax Appeal Board (PTAB) that two parcels of land owned by Clarence H. Potthast, Jr., should be classified as farmland. The PTAB appeals the circuit court's decision classifying the parcels as residential. We reverse the decision of the circuit court...
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