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KT WINNEBURG, LLC v. ROTH

NO. 4-19-0274.

168 N.E.3d 685 (2020)

2020 IL App (4th) 190274

KT WINNEBURG, LLC, a Missouri Limited Liability Company Registered to Do Business in the State of Illinois, Plaintiff-Appellant, v. Lisa ROTH, in Her Official Capacity as Collector and Treasurer of Calhoun County, Illinois, and Calhoun County, Defendants-Appellees (The Board of Education of Brussels Community Unit School District No. 42, Intervenor-Appellee).

Appellate Court of Illinois, Fourth District.

FILED April 7, 2020.

Attorney(s) appearing for the Case

Elliott L. Turpin , of Carrollton, for appellant.

Richard J. Ringhausen , State's Attorney, of Hardin ( Patrick Delfino , of State's Attorneys Appellate Prosecutor's Office, of counsel), and Christopher E. Sherer and John M. Galaba , of Giffin, Winning, Cohen & Bodewes, P.C., of Springfield, for appellee. Lisa Roth.

H. Allen Yow and Koert J. Brown , of Rammelkamp Bradney, P.C., of Jacksonville, for other appellee.

OPINION

¶ 1 Plaintiff, KT Winneburg, LLC, owns some platted and subdivided land in Calhoun County, Illinois. For the 2013 tax year, the Calhoun County Board of Review classified the land as entirely residential, even though the land was unimproved and, to the extent...

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