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KNOX CO. BD. OF REV. v. PROP. TAX AP. BD.

Nos. 3-88-0630, 3-88-0634 cons.

185 Ill. App.3d 530 (1989)

541 N.E.2d 794

KNOX COUNTY BOARD OF REVIEW, Plaintiff-Appellee, v. ILLINOIS PROPERTY TAX APPEAL BOARD et al., Defendants-Appellants.

Appellate Court of Illinois — Third District.

Opinion filed July 5, 1989.

Attorney(s) appearing for the Case

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

Burrel Barash, of Barash, Stoerzbach & Henson, of Galesburg, for appellant Clyde Raible.

Raymond Kimbell III, State's Attorney, of Galesburg (Jonathon T. Schlake, Assistant State's Attorney, of counsel), for appellee.

Judgment reversed.

PRESIDING JUSTICE WOMBACHER delivered the opinion of the court:

The issue presented for review is whether the Illinois Property Tax Appeal Board's determination that a privately owned golf course located in rural Knox County, Illinois, was entitled to an "open space" classification for tax purposes, pursuant to section 20g-1 of the Revenue Act of 1939 as amended (Ill. Rev. Stat. 1987, ch. 190, par. 501g-1). We find that such classification...

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