Appellate Court of Illinois October 16, 2002, 4 — 01 — 0942 (Central Illinois Light Co. v. Department of Revenue)

PRESIDING JUSTICE McCULLOUGH

delivered the opinion of the court:

Plaintiff Freeman United Coal Mining Company (Freeman), referred to collectively with Central Illinois Light Company (CILCO) as Taxpayers, appeals from an order of the circuit court of Sangamon County affirming on administrative review a decision of the Illinois Department of Revenue (Department).