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BOARD OF EDUC. v. PROPERTY TAX APPEAL BD.

No. 4-04-0166.

822 N.E.2d 550 (2005)

354 Ill. App.3d 812

290 Ill.Dec. 965

The BOARD OF EDUCATION OF GIBSON CITY-MELVIN-SIBLEY COMMUNITY UNIT SCHOOL DISTRICT NO. 5, Petitioner-Appellant, v. The ILLINOIS PROPERTY TAX APPEAL BOARD, Ameren Energy Generating Company, and Ford County Board of Review, Respondents-Appellees.

Appellate Court of Illinois, Fourth District.

Decided January 4, 2005.

Attorney(s) appearing for the Case

Stuart L. Whitt (argued), Whitt Law, Aurora, for Board of Education of Gibson City-Melvin-Sibley.

Lisa Madigan, Attorney General, Gary S. Feinerman, Solicitor General, Erik G. Light, Assistant Attorney General (argued), Chicago, for Property Tax Appeal Board.

David A. Suess, Thomas M. Atherton, Bose, McKinney & Evans LLP, Indianapolis, IN, for Ameren Energy Generating Co.

Tony Lee, State's Attorney, Paxton, Norbert J. Goetten, Director, Robert J. Biderman, Deputy Director, State's Attorneys Appellate Prosecutor, Springfield, for the Ford County Board of Review.

Justice STEIGMANN delivered the opinion of the court:

In 2000 and 2001, petitioner, the Board of Education of Gibson City-Melvin-Sibley Community Unit School District No. 5, appealed to respondent Ford County Board of Review the 2000 and 2001 property-tax assessments of a Gibson City power station owned by respondent Ameren Energy Generating Company, alleging that the Ford County supervisor of assessments failed to classify the power station's permanently affixed...

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