Peacock v. Illinois Property Tax Appeal Bd.

Plaintiffs Ruth Peacock, Pierce Farms, Inc. (Pierce Farms), Stephen Acres, Inc. (Stephen Acres), Courtney Stephens, Margaret Stephens, Raymond Lippert, and General Bank Trust (General Bank) appealed their property tax assessments to the Illinois Property Tax Appeal Board (Board). The Board consolidated plaintiffs’ appeals for hearing purposes. In July 1998, the Board granted partial relief to Stephen Acres and General Bank but otherwise denied plaintiffs’ appeals.

Later in July 1998, plaintiffs filed a complaint in the circuit court, seeking administrative review of the Board’s decision, and…