Reversed and remanded.
Mr. PRESIDING JUSTICE SIMKINS delivered the opinion of the court:
The developers of Winfield Village in Savoy, Illinois, claiming the assessed valuation of their property to be excessive, sought review of the assessment before the Champaign County Board of Review. The Board of Review refused to alter the assessment. The taxpayers then appealed to the Property Tax Appeal Board (hereinafter Appeal Board), which lowered the assessment....
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