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AYRSHIRE COAL CO. v. PROPERTY TAX APPEAL BD.

No. 73-142.

19 Ill. App.3d 41 (1974)

310 N.E.2d 667

AYRSHIRE COAL COMPANY, Division of American Metal Climax, Inc., Plaintiff-Appellee, v. PROPERTY TAX APPEAL BOARD et al., Defendants-Appellants.

Appellate Court of Illinois — Third District.

Rehearing denied May 27, 1974.

Attorney(s) appearing for the Case

William J. Scott, Attorney General, of Chicago, and Robert Downs, State's Attorney, of Lewistown (Michael B. Weinstein, Assistant Attorney General, of counsel), for appellants.

Ralph Froehling, of Canton, for appellee.

Judgment reversed.

Mr. JUSTICE DIXON delivered the opinion of the court:

This action was brought under the Administrative Review Act. (Ill. Rev. Stat. 1969, ch. 110, sec. 264 et seq.) to review a decision of the Property Tax Appeal Board, an administrative agency of the Department of Local Government Affairs of the State of Illinois which approved the assessment classification of certain heavy machinery and equipment in the preparation plant located...

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