Kankakee County Board of Review v. Property Tax Appeal Board

The plaintiff in these property tax assessment reclassification actions, Kankakee County Board of Review (Board of Review), appeals the Kankakee County circuit court’s decision affirming the defendant Illinois Property Tax Appeal Board’s (PTAB) conclusion that the three-acre portions of defendant Kolesars’ five-acre property and defendant Stuparitz’s five-acre property were entitled to a farmland classification and assessment for tax purposes. On appeal we must decide whether the PTAB erred in concluding that the three acres at issue were used solely for the growing and harvesting of crops.…