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LAKE CTY. BD. OF REV. v. PROP. TAX APPEAL BD.

No. 79-330.

86 Ill. App.3d 553 (1980)

407 N.E.2d 1022

LAKE COUNTY BOARD OF REVIEW, Plaintiff-Appellee, v. PROPERTY TAX APPEAL BOARD et al., Defendants-Appellants.

Appellate Court of Illinois — Second District.

Rehearing denied August 12, 1980.

Attorney(s) appearing for the Case

William J. Scott, Attorney General, of Chicago (Edward M. Kay, Assistant Attorney General, of counsel), for appellants.

Russell Engber and David J. Pasquesi, both of Highland Park, William J. Duffy, of Lake Forest, Morris Hirsh, of Chicago, Peter J. Nordigian, of Lonchar & Nordigian, and Dennis P. Ryan, State's Attorney, both of Waukegan (William J. Blumthal and Robert J. Masini, Assistant State's Attorneys, of counsel), for appellee.

Judgment affirmed.

Mr. PRESIDING JUSTICE SEIDENFELD delivered the opinion of the court:

This appeal presents the question whether a one-year adjusted sales ratio rather than a three-year ratio may properly be applied by the Property Tax Appeal Board (PTAB) in determining the level of assessment of residential property in Lake County for the 1976 tax year.

Seven individual taxpayers filed eight individual appeals with the PTAB challenging their 1976...

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