Legal Opinion
Trahraeg Holding Corp. v. Property Tax Appeal Board
Appellate Court of Illinois
Decided October 10, 1990No. 2-89-1282PublishedCited by 7 opinions
1Opinion of the CourtJustice McLAREN
The defendants, Property Tax Appeal Board of the State of Illinois (PTAB), Lee County Board of Review (Review Board) and Lee County supervisor of assessments (Supervisor), appeal from that part of a circuit court order reversing the PTAB’s holding that the plaintiff’s bowling lanes, built in 1985 to replace lanes destroyed in a fire in 1984, are real rather than personal property. The circuit court held that the .PTAB’s finding that the original bowling lanes had not been assessed as personal property prior to January 1, 1979, was against the manifest weight of the evidence adduced at the…
2Cases cited4 opinions
- Mead v. BOARD OF REVIEW OF McHENRY CTY.Appellate Court of Illinois · 1986
- Crabtree v. Illinois Department of AgricultureIllinois Supreme Court · 1989
- Pientka v. Board of Fire Commissioners of the North Main Fire Protection DistrictAppellate Court of Illinois · 1984
- Central Illinois Light Co. v. JohnsonIllinois Supreme Court · 1981
3Cited by7 opinions
- Oregon Community Unit School District No. 220 v. Property Tax Appeal BoardAppellate Court of Illinois · 1996
- Thigpen v. Retirement Board of Firemen's Annuity & Benefit Fund of ChicagoAppellate Court of Illinois · 2000
- Oregon Community Unit School v. PtabAppellate Court of Illinois · 1996
- Boone County Board of Review v. Property Tax Appeal BoardAppellate Court of Illinois · 1995
- County of Whiteside v. Property Tax Appeal BoardAppellate Court of Illinois · 1995
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