Supreme Court of Illinois

The matter of an appeal to the Property Tax Appeal Board claiming an inappropriate valuation of land for tax purposes, a ruling that the land valuation was inappropriate is affirmed where the rights and privileges to gas reservoir areas that lay beneath the land of others could not be assessed to the taxpayer's property as "rights and privileges belonging or pertaining thereto" as called for in the tax code.

Appellate Information

• Decided 06/07/2007
• Published 06/07/2007

Judges

Court

• Supreme Court of Illinois

Counsel

• For Appellant:
  
• Edward D. Smith, John J. Boyd, State's Attorneys, Kankakee (Brenda L. Gorski, Assistant State's Attorney, Kankakee, Norbert J. Goetten, Patrick Delfino, Office of the State's Attorneys Appellate Prosecutor, David O. Edwards and Christopher E. Sherer, of Giffin, Winning, Cohen & Bodewes, P.C., Springfield, of counsel), for appellant., Darren J. Hunter and Nancy M. Riley, of LeBoeuf, Lamb, Greene & MacRae, LLP, Chicago, for amici curiae Central Illinois Public Service Company et al., Michele Odorizzi, Of Mayer, Brown, Rowe & Maw, LLP, Chicago, for amicus curiae Illinois Telecommunications Association.


• For Appellees:
  
• Lisa Madigan, Attorney General, Springfield (Gary Feinerman, Solicitor General, and Brian F. Barov, Assistant Attorney General, Chicago, of counsel), for appellee Property Tax Appeal Board., Francis W. O'Malley and Richard D. Worsek, of Worsek & Vihon, LLP, Chicago, for appellee Natural Gas Pipeline Company of America.