Kankakee County Board of Review v. Property Tax Appeal Board

Chief Justice Thomas and Justices Fitzgerald, Kilbride, Garman, and Karmeier concurred in the judgment and opinion.

Justice Freeman took no part in the decision.

OPINION

Section 1 — 130 of the Property Tax Code (Code) defines taxable property as “[t]he land itself, with all things contained therein, and also all buildings, structures and improvements, and other permanent fixtures thereon, *** and all rights and privileges belonging or pertaining thereto, except where otherwise specified by this Code.” 35 ILCS 200/1 — 130 (West 2004). In the instant case, petitioner Kankakee County board of…