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COUNTY OF DU PAGE v. PROPERTY TAX APPEAL BD.

Nos. 2-98-0283, 2-98-0346.

708 N.E.2d 525 (1999)

303 Ill. App.3d 538

236 Ill.Dec. 939

The COUNTY OF DU PAGE et al., Petitioners-Appellants, v. The PROPERTY TAX APPEAL BOARD et al., Respondents-Appellees.

Appellate Court of Illinois, Second District.

Rehearing Denied April 15, 1999.

Attorney(s) appearing for the Case

Joseph E. Birkett, Du Page County State's Attorney, Margaret M. Healy, Robert G. Rybica, Assistant State's Attorneys, Wheaton, for Du Page County Board of Review, County of Du Page in No. 2-98-0283.

James E. Ryan, Attorney General, Royce A. White, Assistant Attorney General, Chicago, for Property Tax Appeal Board in No. 2-98-0283.

Robert M. Sarnoff, Michael F. Baccash, Sarnoff & Baccash, Chicago, for Jewel Companies, Inc. in No. 2-98-0283.

Joseph E. Birkett, Du Page County State's Attorney, Robert G. Rybica, Assistant State's Attorney, Wheaton, for Du Page County Board of Review, County of Du Page in No. 2-98-0346.

James E. Ryan, Attorney General, Chicago, for Property Tax Appeal Board in No. 2-98-0346.

Michael F. Baccash, Sarnoff & Baccash, Chicago, for Jewel Companies, Inc. in No. 2-98-0346.

Justice GEIGER delivered the opinion of the court:

In this consolidated appeal, the petitioners, the County of Du Page and the Du Page County Board of Review (collectively the county), seek direct review of two orders of the Property Tax Appeal Board (the Tax Appeal Board) reducing the assessed valuation of a piece of property leased by the respondent, Jewel Companies, Inc. (Jewel). On appeal, the county argues that the Tax Appeal Board's assessed valuation of the...

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