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LAKE CTY. BD. OF REV. v. PROP. TAX APP. BD.

No. 2-89-0334.

192 Ill. App.3d 605 (1989)

548 N.E.2d 1129

LAKE COUNTY BOARD OF REVIEW, Plaintiff-Appellant, v. THE PROPERTY TAX APPEAL BOARD et al., Defendants-Appellees (Deerfield School District 109 et al., Intervenors).

Appellate Court of Illinois — Second District.

Opinion filed December 28, 1989.

Attorney(s) appearing for the Case

Fred L. Foreman, State's Attorney, of Waukegan (Helen S. Rozenberg and Ernest Y. Ling, Assistant State's Attorneys, of counsel), for appellant.

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

Robert J. Masini, of Diver, Bollman, Grach & Quade, of Waukegan, for appellee Briarwood Country Club.

Jeffrey B. Wise and Linda E. Spring, both of Wildman, Harrold, Allen & Dixon, of Waukegan, and James T. Magee & Associates, of Round Lake (Paul S. Chervin and James T. Magee, of counsel), for appellee Heatherridge Development Company.

James T. Magee & Associates, of Round Lake (James T. Magee, of counsel), for other appellees.

Judgment affirmed.

PRESIDING JUSTICE UNVERZAGT delivered the opinion of the court:

This appeal arises from an administrative review proceeding. The six defendant golf courses filed applications with the Lake County supervisor of assessments for open-space valuation pursuant to section 20g-1 of the Revenue Act of 1939, as amended (Ill. Rev. Stat. 1987, ch. 120, par. 501g-1) for the 1986 tax year. The supervisor of assessments concluded that as of January 1...

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