Board of Review v. Property Tax Appeal Board

PRESIDING JUSTICE RARICK

delivered the opinion of the court:

Petitioner, the Board of Review of Alexander County (Board), appeals a decision of the Illinois Property Tax Appeal Board (PTAB) reducing the Board’s assessed valuation of mineral reserves owned by Unimin Specialty Minerals (Unimin). Unimin owned 160,000 tons of proven reserves of microcrystalline silica, known by the geologic name “Tripoli,” on a parcel of land in Alexander County known as the Mc-Crite pit. A hearing before the PTAB was held on June 9, 1997. Seibert Cowley, the plant manager for Unimin’s processing plants at Elco and…