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MARSHALL CO. AIRPORT BD. v. DEP'T OF REV.

No. 3-87-0051.

163 Ill. App.3d 874 (1987)

516 N.E.2d 318

THE MARSHALL COUNTY AIRPORT BOARD, Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois — Third District.

Modified opinion filed December 3, 1987.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones Stewart, Solicitor General, and Ann Plunkett Sheldon, Assistant Attorney General, of Chicago, of counsel), for appellant.

Kevin R. Galley, of Pace, McCuskey & Galley, of Lacon, for appellee.

Judgment reversed.

JUSTICE STOUDER delivered the opinion of the court:

The defendant, the Department of Revenue of the State of Illinois (Department), appeals from that portion of the judgment of the circuit court of Marshall County which granted plaintiff, the Marshall County Airport Board (Board), property tax exemptions for the year 1982 on 75 acres of leased farmland and leased "tiedown areas." The Board...

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