The Kankakee County Board of Review v. The Property Tax Appeal Board

Docket No. 102318. IN THE SUPREME COURT OF THE STATE OF ILLINOIS THE KANKAKEE COUNTY BOARD OF REVIEW, Appellant, v. THE PROPERTY TAX APPEAL BOARD et al., Appellees. Opinion filed June 7, 2007. JUSTICE BURKE delivered the judgment of the court, with opinion. Chief Justice Thomas and Justices Fitzgerald, Kilbride, Garman, and Karmeier concurred in the judgment and opinion. Justice Freeman took no part in the decision. OPINION Section 1–130 of the Property Tax Code (Code) defines taxable property as “[t]he land itself, with all things contained therein, and also all buildings, structures and…