McLean County Board of Review v. Property Tax Appeal Board

PRESIDING JUSTICE STEIGMANN

delivered the opinion of the court:

In 1991, the supervisor of assessments of McLean County (Supervisor) reclassified property owned by defendant James D. Elder from farm to residential based upon its use. The property in question (hereafter referred to as the parcel) is approximately 16 acres in size. In 1992, the McLean County Board of Review (Board) affirmed the change in classification. Elder appealed this decision to the Property Tax Appeal Board (PTAB), which concluded in July 1993 that the Board’s decision was incorrect and that the parcel should be classified…