Onwentsia Club v. Illinois Property Tax Appeal Board

County Board of Review improperly denied open-space status (which is favorable to a landowner, in terms of taxation) to portions of land owned by Petitioner, a private golf club. Land, even if it contains an improvement, may be granted open-space status if it conserves landscaped areas. If an improvement contributes to the nature of the land as a landscaped area, it fits within the statutory definition of open space, and it conserves a landscaped area to extent that improvements (such as adjacent parking lot, swimming pool, riding area, and stables) directly or indirectly facilitate the existence of the landscaped area.(JORGENSEN and HUTCHINSON, concurring.)