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KANKAKEE COUNTY BD. OF REVIEW v. PTAB

No. 3-99-580.

735 N.E.2d 1011 (2000)

316 Ill. App.3d 148

249 Ill.Dec. 186

KANKAKEE COUNTY BOARD OF REVIEW, Petitioner-Appellant, v. PROPERTY TAX APPEAL BOARD, Heinz Pet Products Company, Respondents-Appellees.

Appellate Court of Illinois, Third District.

August 21, 2000.

Attorney(s) appearing for the Case

John X. Breslin, Deputy Director, State's Attorneys Appellate Prosecutor, Ottawa, Michael Kick, State's Attorney, Brenda Gorski, Assistant State's Attorney, Kankakee, David O. Edwards (argued), Giffin, Winning, Cohen & Bodewes, P.C., Springfield, for Kankakee County Board of Review.

James Ryan, Attorney General, Sharmila Roy, Assistant Attorney General, Joel D. Bertocchi, Solicitor General, Chicago, for PTAB.

Robert E. Welsh (argued), Amari & Locallo, Chicago, for Heinz Pet Products Company.

Justice KOEHLER delivered the opinion of the court:

The Kankakee County Board of Review (Board of Review) appeals the Property Tax Appeal Board's (PTAB) June 28, 1999, decision reducing the tax assessment for tax year 1995 on industrial property on which Heinz Pet Products Company (Heinz Pet Products) operates a pet food processing plant. On appeal, we review whether (1) PTAB erred when it concluded that Heinz Pet Products had standing to appeal the tax assessment...

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