Robinson v. Property Tax Appeal Board of the Department of Local Governmental Affairs

Mr. PRESIDING JUSTICE STOUDER

delivered the opinion of the court:

Plaintiff, Charles Robinson, filed a complaint under section 111.4 of the Revenue Act of 1939 (Ill. Rev. Stat. 1977, ch. 120, par. 592.4) to review the valuation of a parcel of real estate by the Property Tax Appeal Board. The circuit court of Whiteside County affirmed the decision of the Property Tax Appeal Board and plaintiff appealed.

The sole issue presented for review is whether the finding by the Property Tax Appeal Board of the fair cash value of plaintiff’s real estate was proper. The county assessor initially determined…