Board of Review v. Illinois Property Tax Appeal Board

PRESIDING JUSTICE GREEN

delivered the opinion of the court:

The case concerns the 1976 real property assessment for tax purposes of land in Woodford County owned by defendant Westinghouse Air Brake Co. (WABCO) and used by it as a testing ground. No dispute exists as to the assessment of the improvements on the land.

The Worth Township assessor assessed the land at $400 per acre. WABCO appealed to plaintiff, the Board of Review of Woodford County, which confirmed the assessment as set forth in a notice mailed to WABCO on July 27, 1977. WABCO then filed a petition for appeal with defendant, the…