Ayrshire Coal Co. v. Property Tax Appeal Board

This action was brought under the Administrative Review Act. (Ill. Rev. Stat. 1969, ch. 110, sec. 264 et seq.) to review a decision of the Property Tax Appeal Board, an administrative agency of the Department of Local Government Affairs of the State of Illinois which approved the assessment classification of certain heavy machinery and equipment in the preparation plant located at the Sunspot Mine in Fulton County and owned by Ayrshire Coal Company. The Circuit Court of Fulton County reversed the decision of the Property Tax Appeal Board. It is from that judgment that this appeal is taken.

The…