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CHERRY BOWL v. ILL. PROPERTY TAX APPEAL BD.

No. 81-101.

100 Ill. App.3d 326 (1981)

426 N.E.2d 618

THE CHERRY BOWL, INC., Plaintiff-Appellant, v. ILLINOIS PROPERTY TAX APPEAL BOARD et al., Defendants-Appellees.

Appellate Court of Illinois — Second District.

Opinion filed September 18, 1981.

Attorney(s) appearing for the Case

Robert J. Oliver, of Connolly, Oliver, Goddard, Coplan and Close, of Rockford, for appellant.

Tyrone C. Fahner, Attorney General, of Springfield (Karen L. Boyaris, Daniel D. Doyle, and Thomas J. Olle, Assistant Attorneys General, of counsel), for appellees.

Judgment affirmed.

Mr. JUSTICE NASH delivered the opinion of the court:

Plaintiff, The Cherry Bowl, Inc., appeals from a judgment of the circuit court of Winnebago County which, on administrative review, confirmed a decision of the Property Tax Appeal Board (PTAB) that plaintiff's automatic pinsetter machines and bowling lanes installed in plaintiff's building constituted real property for purposes of taxation. Plaintiff raises three issues: (1) whether the...

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