Commonwealth Edison Co. v. Illinois Property Tax Appeal Board

Petitioner, Commonwealth Edison Company (ComEd), appeals the decision of respondent, the Illinois Property Tax Appeal Board (PTAB), denying ComEd’s consolidated appeals from the property tax assessments for ComEd’s Aurora Township segment of the Electric Junction to Waterman issued by respondent, the Kane County Board of Review (Board of Review), for the 2003 and 2004 tax years. ComEd contends that PTAB used an improper method of valuation for the subject property. We affirm.

The subject property consists of 20 parcels of land with 17 property identification numbers. The parcels are generally…