Kendall County Board of Review v. Property Tax Appeal Board

Petitioner, the Kendall County Board of Review (BOR), appeals from the decision of the Illinois Property Tax Appeal Board (PTAB). Respondent and cross-petitioner, AT&T, cross-appeals from the same order. We affirm.

AT&T operates a telecommunications facility and training center on a 15.48-acre parcel of land in Kendall County. The parcel is zoned for agricultural use with a permitted special use as a telecommunications facility. Various buildings erected on the property, including a 62,000-square-foot underground building, total approximately 97,000 square feet. The property received a 1999…