Cherry Bowl, Inc. v. Illinois Property Tax Appeal Board

Plaintiff, The Cherry Bowl, Inc., appeals from a judgment of the circuit court of Winnebago County which, on administrative review, confirmed a decision of the Property Tax Appeal Board (PTAB) that plaintiff’s automatic pinsetter machines and bowling lanes installed in plaintiff’s building constituted real property for purposes of taxation. Plaintiff raises three issues: (1) whether the PTAB’s decision that automatic pinsetters and bowling lanes are real property for purposes of taxation was against the manifest weight of the evidence; (2) whether the PTAB erroneously refused to consider…