Bond County Board of Review v. Property Tax Appeal Board Opinion text corrected

PRESIDING JUSTICE HOPKINS

delivered the opinion of the court:

The Bond County Board of Review (Board of Review) petitioned the circuit court for administrative review, contesting the determination of the Illinois Property Tax Appeal Board (PTAB) that two parcels of land owned by Clarence H. Potthast, Jr., should be classified as farmland. The PTAB appeals the circuit court’s decision classifying the parcels as residential. We reverse the decision of the circuit court and affirm the decision of the PTAB.

FACTS

In 1974, Norbert and Margaret Zahner subdivided a nine-acre tract of land into three…