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DU PAGE CTY. BD. OF REV. v. PROP. TAX

No. 2-95-1534.

672 N.E.2d 1309 (1996)

284 Ill. App.3d 649

220 Ill.Dec. 297

The DU PAGE COUNTY BOARD OF REVIEW, Plaintiff-Appellant, v. The PROPERTY TAX APPEAL BOARD, et al., Defendants-Appellees.

Appellate Court of Illinois, Second District.

November 15, 1996.

Attorney(s) appearing for the Case

Joseph E. Birkett, DuPage County State's Attorney, Robert G. Rybica, Assistant State's Attorney, Margaret M. Healy, Assistant State's Attorney, Wheaton, IL, for Du Page County Board Of Review.

James E. Ryan, Attorney General, State of Illinois, Barbara A. Preiner, Solicitor General, Barbara K. Hanrahan, Assistant Attorney General, Chicago, IL, for Property Tax Appeal Board, L.H. Labus Milton Twp. Assessor, Dennis Skogsbergh, Karen Skogsbergh.

Justice THOMAS delivered the opinion of the court:

Plaintiff, the Du Page County Board of Review (the Board), appeals the judgment of the circuit court which affirmed on administrative review the decision of defendant, the Property Tax Appeal Board (PTAB), lowering the assessment of property owned by defendants Dennis and Karen Skogsbergh. The Board contends that (1) as a matter of law the property owners failed to present clear and convincing evidence that their...

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