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LONG GROVE MANOR v. PROPERTY TAX APPEAL BD.

No. 2-97-1078.

704 N.E.2d 872 (1998)

301 Ill. App.3d 654

235 Ill.Dec. 299

LONG GROVE MANOR, Petitioner-Appellant, v. The PROPERTY TAX APPEAL BOARD, Respondent-Appellee.

Appellate Court of Illinois, Second District.

December 18, 1998.

Attorney(s) appearing for the Case

Allen A. Lefkovitz, Allen A. Lefkovitz & Associates, P.C., Chicago, Lawrence M. Templer, Jolivette & Templer, P.C., Chicago, for Long Grove Manor.

James E. Ryan, Attorney General, Barbara A. Preiner, Solicitor General, Jill A. Dougherty, Michael A. Rakov, Assistant Attorneys General, Chicago, for Property Tax Appeal Board.

Michael J. Waller, Lake County State's Attorney, Waukegan, Jacob Marc Steinfink, Assistant State's Attorney, Waukegan, for Lake County Board of Review.

Justice HUTCHINSON delivered the opinion of the court:

Petitioner, Long Grove Manor, appeals the order of the Property Tax Appeal Board (the Board) assessing petitioner's property at $558,646 for 1995. Petitioner contends that the Board erred by assessing an improvement on the property although the improvement was not initially occupied until 1996. We affirm.

The improvement in question is a nursing home that petitioner had constructed on a parcel it owns...

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