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KENNEDY BROS. v. PROPERTY TAX APPEAL BD.

No. 2-86-1115.

158 Ill. App.3d 154 (1987)

510 N.E.2d 1275

KENNEDY BROTHERS, INC., Plaintiff-Appellant, v. THE PROPERTY TAX APPEAL BOARD, Defendants-Appellees.

Appellate Court of Illinois — Second District.

Opinion filed July 9, 1987.

Attorney(s) appearing for the Case

Thomas W. Winkler, of Cohen, Wulfstat, Semer, Leff & Rosenberg, Ltd., of Chicago, for appellant.

Fred L. Foreman, State's Attorney, of Waukegan (Helen S. Rozenberg, Assistant State's Attorney, of counsel), for appellees.

Judgment affirmed.

JUSTICE REINHARD delivered the opinion of the court:

Plaintiff, Kennedy Brothers, Inc., appeals from the judgment of the circuit court of Lake County, on administrative review, affirming the decision of the Property Tax Appeal Board (PTAB) that section 20g-4 of the Revenue Act of 1939 (Ill. Rev. Stat. 1983, ch. 120, par. 501g-4) did not apply to plaintiff's 1983 property assessment.

Plaintiff raises two issues on appeal: (1) whether...

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