Commonwealth Edison Co. v. Property Tax Appeal Board

Mr. PRESIDING JUSTICE SEIDENFELD

delivered the opinion of the court:

The complaint of Commonwealth Edison (Edison) for administrative review of a decision of the Property Tax Appeal Board of the State of Illinois (Board) was dismissed on the pleadings based on the finding of the trial judge that the action was not commenced in the time limited by statute. (Ill. Rev. Stat. 1977, ch. 110, par. 267.) In this appeal Edison contends that the Board, Zion Park District, Zion Township and Board of Review of Lake County, defendants, failed to prove the alleged date of mailing of the decision and that…