Sycamore Community Unit School District No. 427 v. Illinois Property Tax Appeal Board

County Board of Review and School District appeal decisions of Property Tax Appeal Board which issued two separate yet nearly identical decisions reducing property tax assessments of five vacant parcels owned by individual real estate developer.Developer's relief provision of Property Tax Code does not apply to property, as it was platted after it was reclassified as nonfarmland rather than farmland. That provision does not allow for platting to increase assessed value when property classification remains the same until the conditions of subsection (c) of the provision are met. (ZENOFF and BIRKETT, concurring.)