Board of Education v. Property Tax Appeal Board

In 2000 and 2001, petitioner, the Board of Education of Gibson City-Melvin-Sibley Community Unit School District No. 5, appealed to respondent Ford County Board of Review the 2000 and 2001 property-tax assessments of a Gibson City power station owned by respondent Ameren Energy Generating Company, alleging that the Ford County supervisor of assessments failed to classify the power station’s permanently affixed machinery and equipment as real property, thereby exempting it from taxation. In both years, the Board of Review denied the School District’s appeals, and the School District appealed…