Boone County Board of Review v. Property Tax Appeal Board

PRESIDING JUSTICE McLAREN

delivered the opinion of the court:

This case is a consolidated appeal from two actions for administrative review from a decision of the defendant Property Tax Appeal Board (PTAB) correcting the plaintiff Boone County Board of Review’s (Board’s) assessed valuation of two mobile home parks, owned by defendants Robert and Barbara Laken and Amos and Carma Yoder, for the 1991 and 1992 tax years. On administrative review, the trial court affirmed the decisions of the PTAB. The Board appeals. We affirm.

For the tax years of 1991 and 1992, Belvidere Township assessed certain…