Knox County Board of Review v. Illinois Property Tax Appeal Board

PRESIDING JUSTICE WOMBACHER

delivered the opinion of the court:

The issue presented for review is whether the Illinois Property Tax Appeal Board’s determination that a privately owned golf course located in rural Knox County, Illinois, was entitled to an “open space” classification for tax purposes, pursuant to section 20g — 1 of the Revenue Act of 1939 as amended (Ill. Rev. Stat. 1987, ch. 190, par. 501g — 1). We find that such classification was correct.

Mr. Clyde Raible owns a 77.5-acre tract of land in rural Knoxville, Illinois. The land includes a one-acre homestead and a nine-hole golf…