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BD. OF REVIEW v. PROPERTY TAX APPEAL BD.

No. 17299.

104 Ill. App.3d 859 (1982)

433 N.E.2d 692

THE BOARD OF REVIEW OF WOODFORD COUNTY, Plaintiff-Appellee, v. ILLINOIS PROPERTY TAX APPEAL BOARD et al., Defendants. — (WESTINGHOUSE AIR BRAKE CO., Defendant-Appellant.)

Appellate Court of Illinois — Fourth District.

Opinion filed March 11, 1982.

Attorney(s) appearing for the Case

Timothy W. Swain and Donald M. Hartshorn, both of Swain, Johnson & Gard, of Peoria, for appellant.

G. Patrick Riley, State's Attorney, of Eureka (Robert J. Biderman and Keith Vanden Dooren, both of State's Attorneys Appellate Service Commission, of counsel), for appellee.

Order reversed.

PRESIDING JUSTICE GREEN delivered the opinion of the court:

The case concerns the 1976 real property assessment for tax purposes of land in Woodford County owned by defendant Westinghouse Air Brake Co. (WABCO) and used by it as a testing ground. No dispute exists as to the assessment of the improvements on the land.

The Worth Township assessor assessed the land at $400 per acre. WABCO appealed to plaintiff, the Board of Review of Woodford...

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