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KANKAKEE CTY. BD. v. PROP. TAX APPEAL BD.

No. 3-87-0068.

163 Ill. App.3d 811 (1987)

516 N.E.2d 1006

THE KANKAKEE COUNTY BOARD OF REVIEW, Plaintiff-Appellant, v. PROPERTY TAX APPEAL BOARD et al., Defendants-Appellees.

Appellate Court of Illinois — Third District.

Opinion filed December 4, 1987.

Attorney(s) appearing for the Case

William Herzog, State's Attorney, of Kankakee (John X. Breslin, of State's Attorneys Appellate Prosecutor's Office, of counsel), for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Bret A. Rappaport, Assistant Attorney General, of Chicago, of counsel), for appellee Property Tax Appeal Board.

Cappetta & Schadle, of Oakbrook Terrace, and John L. O'Brien, of Herschbach, Tracy, Johnson, Bertani & Wilson, of Joliet (Ronald Schadle, of counsel), for appellees Riverwoods Associates and American National Bank & Trust Company.

Reversed and remanded.

PRESIDING JUSTICE BARRY delivered the opinion of the court:

The Kankakee County board of review appeals from judgment of the circuit court of Kankakee County affirming a decision of the State Property Tax Appeal Board (PTAB) which found that the fair market value of the subject property, known as the Riverwoods Apartments, was $2,325,000 as of January 1, 1984. The only issue presented for our consideration is whether a government rent...

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