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EDWARD SIMS JR. v. HENRY CTY. BD. OF REVIEW

Appeal No. 3-19-0397.

176 N.E.3d 927 (2020)

2020 IL App (3d) 190397

EDWARD SIMS JR. TRUST, Plaintiff-Appellant, v. The HENRY COUNTY BOARD OF REVIEW, the Illinois Property Tax Appeal Board, and Tamra S. Dynes, Defendants-Appellees.

Appellate Court of Illinois, Third District.

Opinion filed November 30, 2020.

Attorney(s) appearing for the Case

Jerry J. Pepping and Jennifer L. Kincaid , of Pepping, Balk, Kincaid & Olson, Ltd., of Silvis, for appellant.

Matthew Schutte , State's Attorney, of Cambridge ( Stephanie Barrick , Assistant State's Attorney, of counsel), for appellees Henry County Board of Review and Tamra S. Dynes.

Kwame Raoul , Attorney General, of Chicago ( Jane Elinor Notz , Solicitor General, and Carson R. Griffis , Assistant Attorney General, of counsel), for other appellee.

OPINION

¶ 1 Plaintiff, the Edward Sims Jr. Trust (Trust), filed a property tax appeal with defendant, the Illinois Property Tax Appeal Board (PTAB), seeking a reduction in the 2012 assessed value of certain farm property owned by the Trust. The Trust asserted in the...

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