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LIPPERT v. STATE PROPERTY TAX APPEAL BD.

No. 4-94-0407.

652 N.E.2d 461 (1995)

273 Ill. App.3d 150

209 Ill.Dec. 921

Raymond LIPPERT, Plaintiff-Appellant, v. STATE of Illinois PROPERTY TAX APPEAL BOARD, Bennett Bradley, as Chairman of the Property Tax Appeal Board, the County of Adams, in and for the State of Illinois, the Adams County Board of Review, the Board of Education of Community Unit School District No. 3, Adams County, Illinois; and the Board of Education of Community Unit School District No. 337, Counties of Hancock, Adams and Schuyler, Illinois, Defendants-Appellees.

Appellate Court of Illinois, Fourth District.

June 30, 1995.

Attorney(s) appearing for the Case

George J. Lewis (argued), Lewis, Blickhan, Longlett & Timmerwilke, Quincy, for Raymond Lippert.

Robert K. Adrian, Asst. State's Atty., Quincy, for Adams County Bd. of Review.

James A. Rapp, Hutmacher, Rapp & Ortbal, P.C., Quincy, for Dist. 337 Bd. of Educ.

Dennis W. Gorman, Terrence J. Anastas, Gorman & Anastas, Quincy, for Bd. of Educ. Adams County # 3.

Roland W. Burris, Atty. Gen., Rosalyn B. Kaplan, Sol. Gen., Daniel N. Malato (argued), Asst. Atty. Gen., Chicago, for Property Tax Appeal Bd.

Justice STEIGMANN delivered the opinion of the court:

In November 1981, plaintiff, Raymond Lippert, filed objections to the 1981 property tax assessment of real estate he owned in Adams County, Illinois. The Adams County Board of Review (County Board) rejected plaintiff's objections, and in February 1984, on administrative review, the Illinois Property Tax Appeal Board (Tax Board) affirmed the County Board's decision.<...

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