See, also, e.g., Grundy County Nat. Bank v. State Property Tax Appeal Bd., 297 Ill. App.3d 774, 232 Ill.Dec. 179, 697 N.E.2d 921 (Ill.App. 3rd Dist. 1998); Bethel Public Utilities Com'n v. Bethel Stony Hill Associates, 1992 WL 340483 (Conn.Super. 1992); San Bernardino County Sheriff's Assn. v. Board of Supervisors, 7 Cal.App.4th 602, 8 Cal.Rptr.2d 658 (Cal.App. 4th Dist. 1992); Silva v. Southwest Florida Blood Bank, Inc., 601 So.2d 1184 (Fla. 1992); City of Rock Hill v. South Carolina Dept. of Health and Environmental Control, 302 S.Ct. 161, 394 S.E.2d 327 (S.C. 1990); State Highway and Transp. Com'r v. Gordon, 222 Va. 712, 284 S.E.2d 593 (Va. 1981); State v. J.R.M., 388 So.2d 1227 (Fla. 1980); Boynton v. Lenox Square, Inc., 232 Ga. 456, 207 S.E.2d 446 (Ga. 1974); Simmons v. State, 160 Conn. 492, 280 A.2d 351 (Conn. 1971); Union Cemetery v. City of Milwaukee, 13 Wis.2d 64, 108 N.W.2d 180 (Wis. 1961); Sullivan v. Siegal, 125 Colo. 544, 245 P.2d 860 (Colo.