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KANKAKEE CO. BOARD OF REVIEW v. PTAB

Nos. 66396, 66397 cons.

131 Ill.2d 1 (1989)

544 N.E.2d 762

THE KANKAKEE COUNTY BOARD OF REVIEW, Appellee, v. THE PROPERTY TAX APPEAL BOARD et al., Appellants.

Supreme Court of Illinois.

Opinion filed September 20, 1989.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Shawn W. Denney and Robert J. Ruiz, Solicitors General, and Bret A. Rappaport, Assistant Attorney General, of Chicago, of counsel), for appellant Property Tax Appeal Board.

Ronald E. Shadle, of Cappetta & Shadle, of Oak Brook Terrace, and John L. O'Brien, of Herschbach, Tracy, Johnson, Bertani & Wilson, of Joliet, for appellants Riverwoods Associates and American National Bank & Trust Co.

William Herzog, State's Attorney, of Kankakee, and Kenneth R. Boyle and John X. Breslin, of the State's Attorneys Appellate Prosecutor, of Ottawa, for appellee.

Fred L. Foreman, State's Attorney, of Waukegan (Ernest Y. Ling, Joseph E. Kolar and James C. Bakk, Assistant State's Attorneys, of counsel), for amicus curiae Lake County Board of Review.

Appellate court affirmed.

JUSTICE WARD delivered the opinion of the court:

This appeal arises from an administrative review proceeding. Riverwoods Associates (Riverwoods) filed a complaint with the Kankakee County board of review (Review Board) alleging that the assessor of Kankakee County had overassessed its property in 1984. The Review Board determined that the property had a fair market value of $7,904,735 and under section 20 of the Revenue Act of 1939...

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