Board of Educ. of Township High School Dist. v. Prop. Tax App. Board

Plaintiff Taxpayer, Metropolitan Sanitary District (MSD), and several school districts, brought an action under the Administrative Review Law (Ill. Rev. Stat. 1983, ch. 110, par. 3 — 101 et seq.) for a review of a decision of the Illinois Property Tax Appeal Board (PTAB) concerning real estate tax valuations of a hydroelectric generating plant for the years 1978, 1980 and 1981. The plaintiff sought to have the assessments for the power plant reduced, while the school districts sought to have the assessments increased. The plaintiff’s basic contention was that the PTAB committed an error when…