Court Opinion

ID: 9860531
Source: CourtListenerOpinion
Date Created: 2023-09-24 23:25:13.038705+00
Date Added: 2024-06-11T11:16:10.367754
License: Public Domain

JUSTICE GREEN, specially concurring: I concur in the decision to affirm. Section 20g — 1 of the Act describes land used for "public or private golf courses” as land used for "open space purposes” and requires it be valued "at the price it would bring at a fair, voluntary sale for use by the buyer for open space purposes.” (Ill. Rev. Stat. 1991, ch. 120, par. 501g—1.) Obviously, not all "open space purposes” land is intended to have the same value nor the same per-acre value. A golf course is intended to be assessed at a value higher than most swamps. The clear intent of the Act is for the instant properties to be assessed for their value as golf courses under circumstances whereby the properties could not be used for any non-"open space” purpose such as a subdivision. The Board came close to doing this and the decision of the IPTAB did not produce an assessment that was too high.