In 1983, Channahon School District 17 in Illinois was $1.3 million in debt. Real estate taxes constituted the school district's chief source of revenue, but because the state's oil industry kept its assessed valuations below the actual value of its property through the use of experts and lawyers, the school district was denied much of its income. Thus, the school district decided to take the oil company to court. The school district hired an expert in oil refineries as a consultant and lawyers who were experts in representing local organizations. Consultants were necessary because the procedures for assessing the value of property and for challenging assessed valuations are complicated. The school district won the case. The property tax appeal board assessed the value of the property at $166 million, in opposition to the industry's assertion that the assessed valuation was $76 million. The subsequent increase in the amount paid by the oil company to the school district accounted for the school district's positive budget of $1.5 million in 1987. Four charts are included. (RG)