929 N.E.2d 180 (2006)
367 Ill. App. 3d 1119
CHRISTIAN COUNTY BD. OF REVIEW
No. 5-04-0731.
CHRISTIAN COUNTY BD. OF REVIEW
v.
ILLINOIS PROPERTY TAX APPEAL BD.
No. 5-04-0731.
Appellate Court of Illinois, Fifth District.
September 12, 2006.Aff'd in pt., rev'd in pt.