First National Bank v. Illinois Property Tax Appeal Board

Mr. PRESIDING JUSTICE SEIDENFELD

delivered the opinion of the court:

The issue in this appeal is whether land in more than one county may be aggregated to qualify as farm property within the dual valuation provision:

“Real property is used for farming or agricultural purposes within the meaning of this Section if it is more than 10 acres in area and devoted primarily to the raising and harvesting of crops [or other described agricultural purposes] * * Ill. Rev. Stat. 1975, ch. 120, par. 501a—1.1

Plaintiff appeals from an adverse judgment on its complaint for administrative review of a decision of…