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

No. 2-87-0973.

172 Ill. App.3d 851 (1988)

527 N.E.2d 84

LAKE COUNTY BOARD OF REVIEW, Plaintiff-Appellee, v. PROPERTY TAX APPEAL BOARD, Defendant-Appellant (Brookhaven Partnership, Defendant-Taxpayer; Warren Township et al., Intervenors).

Appellate Court of Illinois — Second District.

Opinion filed July 27, 1988.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Shawn W. Denney, Solicitor General, and William D. Frazier, Assistant Attorney General, of Chicago, of counsel), for appellant.

Fred L. Foreman, State's Attorney, and James C. Bakk, of Lonchar & Nordigian, both of Waukegan (Joseph E. Kolar and Ernest Y. Ling, Assistant State's Attorneys, of counsel), for appellee.

Order affirmed.

JUSTICE UNVERZAGT delivered the opinion of the court:

The Lake County Board of Review sought judicial review of an Illinois Property Tax Appeal Board (PTAB) decision which concluded that the method for computing the fair market value of government-subsidized rental property should use the market rent of the property. The trial court reversed the PTAB's decision, finding that actual or contract rent should be used in computing the fair market...

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