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COTTER AND CO. v. PROPERTY TAX APPEAL BD.

No. 2-95-0313.

660 N.E.2d 1283 (1995)

277 Ill.App.3d 538

214 Ill.Dec. 334

COTTER and COMPANY, Petitioner-Appellant, v. The PROPERTY TAX APPEAL BOARD et al., Respondents-Appellees (Community Consolidated School District No. 26 et al., Intervenors-Appellees).

Appellate Court of Illinois, Second District.

Rehearing Denied February 29, 1996.

Attorney(s) appearing for the Case

Thomas J. McNulty, Patrick J. McNerney, Keck, Mahin & Cate, Chicago, for Cotter & Company.

James E. Ryan, Attorney General, State of Illinois, Barbara E. Pitts, Assistant Attorney General, Barbara A. Preiner, Solicitor General, Chicago, for Illinois Property Tax Appeal Board.

Anthony M. Peccarelli, DuPage County State's Attorney, Wheaton, David N. Stone, McHenry, for McHenry County Board Of Review.

Christopher G. Guldberg, Rooks, Pitts & Poust, Chicago, for Community High School Dist. 155.

Justice HUTCHINSON delivered the opinion of the court:

Petitioner, Cotter and Company, appeals from a decision of the Illinois Property Tax Appeal Board (Appeal Board) which held that the correct assessment of petitioner's real estate for the 1991 tax year was $3,809,020. The Appeal Board accepted petitioner's evidence, which would have resulted in an assessment of $2,408,985. However, the Appeal Board held that, because...

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