Stephens v. Property Tax Appeal Board

We have consolidated three pending appeals for decision. In each case, the taxpayer sought relief from a tax assessment upon the alleged ground that the taxpayer’s property was assessed more than similar property in the various taxing districts. The taxpayers administratively sought relief by complaints before the Adams County Board of Review, and, being there essentially unsuccessful, perfected appeals to the State Property Tax Appeal Board; being there unsuccessful, they instituted this proceeding for administrative review in the circuit court of Adams County. The circuit court granted all…