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BOND COUNTY BD. OF REVIEW v. PTAB

No. 5-02-0064.

796 N.E.2d 628 (2003)

343 Ill. App.3d 289

277 Ill.Dec. 542

The BOND COUNTY BOARD OF REVIEW, Plaintiff-Appellee, v. The PROPERTY TAX APPEAL BOARD, Defendant-Appellant (Clarence H. Potthast, Jr., Defendant).

Appellate Court of Illinois, Fifth District.

August 26, 2003.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Joel D. Bertocchi, Solicitor General, Michael P. Doyle, Assistant Attorney General, Chicago, for Appellant.

Chris Bauer, Bond County State's Attorney, Greenville; David O. Edwards, Giffin, Winning, Cohen & Bodewes, P.C., Springfield; Norbert J. Goetten, Director, John X. Breslin, Deputy Director, State's Attorneys Appellate Prosecutor, Ottawa, for The Bond County Board of Review.

Clarence H. Potthast, Jr., Highland, for Clarence H. Potthast, Jr.

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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