BD. OF REVIEW v. PROPERTY TAX APPEAL BD.

No. 102318.

871 N.E.2d 38 (2007)

226 Ill.2d 36

The KANKAKEE COUNTY BOARD OF REVIEW, Appellant, v. The PROPERTY TAX APPEAL BOARD et al., Appellees.

Supreme Court of Illinois.

June 7, 2007.


Attorney(s) appearing for the Case

Edward D. Smith, John J. Boyd, State's Attorneys, Kankakee (Brenda L. Gorski, Assistant State's Attorney, Kankakee, Norbert J. Goetten, Patrick Delfino, Office of the State's Attorneys Appellate Prosecutor, David O. Edwards and Christopher E. Sherer, of Giffin, Winning, Cohen & Bodewes, P.C., Springfield, of counsel), for appellant.

Lisa Madigan, Attorney General, Springfield (Gary Feinerman, Solicitor General, and Brian F. Barov, Assistant Attorney General, Chicago, of counsel), for appellee Property Tax Appeal Board.

Francis W. O'Malley and Richard D. Worsek, of Worsek & Vihon, LLP, Chicago, for appellee Natural Gas Pipeline Company of America.

Darren J. Hunter and Nancy M. Riley, of LeBoeuf, Lamb, Greene & MacRae, LLP, Chicago, for amici curiae Central Illinois Public Service Company et al.

Michele Odorizzi, Of Mayer, Brown, Rowe & Maw, LLP, Chicago, for amicus curiae Illinois Telecommunications Association.


OPINION

Justice BURKE delivered the judgment of the court, with opinion:

Section 1-130 of the Property Tax Code (Code) defines taxable property as "[t]he land itself, with all things contained therein, and also all buildings, structures and improvements, and other permanent fixtures thereon, * * * and all rights and privileges belonging or pertaining thereto, except where otherwise specified by this Code." 35 ILCS 200/1-130 (West 2004). In the instant case...

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