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SPIEL v. PROPERTY TAX APPEAL BD.

No. 2-99-0016.

722 N.E.2d 306 (1999)

309 Ill. App.3d 373

242 Ill.Dec. 817

Robert SPIEL, Plaintiff-Appellee, v. The PROPERTY TAX APPEAL BOARD, Defendant-Appellant (The Lake County Board of Review, Defendant-Appellee).

Appellate Court of Illinois, Second District.

December 22, 1999.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Joel D. Bertocchi, Solicitor General, Paul Racette, Assistant Attorney General, Chicago, for State of Illinois Property Tax Appeal Bd.

Barbara J. Gaffen, Northbrook, for Robert Spiel.

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

Justice RAPP delivered the opinion of the court:

In this administrative review action, defendant, the Property Tax Appeal Board (PTAB), appeals the order of the circuit court of Lake County instructing PTAB to assume subject matter jurisdiction over property tax appeals filed by plaintiff, Robert Spiel, and remanding the matter to PTAB for a decision on the merits. We reverse the judgment of the circuit court of Lake County and confirm PTAB's initial determination...

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