Consumers IL Water Co. v. Vermilion County Board of Review

PRESIDING JUSTICE TURNER

delivered the opinion of the court:

Petitioner, Consumers IL Water Company, owns a 117.23-acre tract of land in Vermilion County that contains a water-retention dam and lake. In December 2001, petitioner filed an application for an open-space valuation for the 2002 tax year under section 10 — 155 of the Property Tax Code (Code) (35 ILCS 200/10 — 155 (West 2002)) for the entire 117.23 acres with the Vermilion County Supervisor of Assessments’ office. That office denied the application, and petitioner filed an assessment complaint with respondent, the Vermilion County…