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DIETZ v. PROPERTY TAX APPEAL BOARD

Nos. 4-89-0070, 4-89-0124 cons.

191 Ill. App.3d 468 (1989)

547 N.E.2d 1367

LAWRENCE F. DIETZ et al., Plaintiffs-Appellees, v. THE PROPERTY TAX APPEAL BOARD, Defendant-Appellant (Board of Review of Jackson County, Defendant). — LAWRENCE F. DIETZ et al., Plaintiffs-Appellees, v. THE PROPERTY TAX APPEAL BOARD, Defendant (Board of Review of Jackson County, Defendant-Appellant).

Appellate Court of Illinois — Fourth District.

Opinion filed December 14, 1989.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Robert J. Ruiz, Solicitor General, and Rosalyn B. Kaplan, Assistant Attorney General, of Chicago, of counsel), for appellant Property Tax Appeal Board.

Charles Grace, State's Attorney, of Murphysboro (Michael L. Wepsiec, Assistant State's Attorney, and Kenneth R. Boyle, Robert J. Biderman, and William P. Ryan, all of State's Attorneys Appellate Prosecutor's Office, of counsel), for appellant Board of Review of Jackson County.

Frederic S. Lane and William T. Barker, both of Sonnenschein, Carlin, Nath & Rosenthal, of Chicago, and Illinois Agricultural Association, of Bloomington (Danny J. Leifel, of counsel), for appellees.

Judgment reversed.

JUSTICE McCULLOUGH delivered the opinion of the court:

This appeal concerns section 20e of the Revenue Act of 1939 (Act) (Ill. Rev. Stat. 1985, ch. 120, par. 501e). The Jackson County Board of Review (County Board) applied a multiplier to determine the 1985 assessments for property owned by the plaintiffs, Lawrence F. Dietz and Herman W. Dietz. On review, the decision of the County Board was affirmed by the Property Tax Appeal Board (Board...

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