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NATIONAL CITY BANK v. ILLINOIS PROPERTY TAX APPEAL BD.

No. 3-00-0981.

780 N.E.2d 691 (2002)

331 Ill. App.3d 1038

269 Ill.Dec. 219

NATIONAL CITY BANK OF MICHIGAN/ILLINOIS, Petitioner, v. The ILLINOIS PROPERTY TAX APPEAL BOARD, The Kankakee County Board of Review and The City of Kankakee, Respondents.

Appellate Court of Illinois, Third District.

As Modified May 30, 2002.

Attorney(s) appearing for the Case

Mark R. Olander (argued), Hinshaw & Culbertson, Chicago, for The National City Bank of Michigan/Illinois.

James Ryan, Attorney General, Richard S. Huszagh, Assistant Attorney General (argued), Joel D. Bertocchi, Solicitor General, Chicago, for PTAB.

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

Justice SLATER delivered the opinion of the court:

Petitioner National City Bank of Michigan/Illinois filed a petition for review of the 1997 and 1998 real estate assessments of certain property owned and partially occupied by petitioner. The Illinois Property Tax Appeal Board (PTAB) ruled that no change in the assessments was warranted and this appeal followed. We affirm.

Background

The 1996 valuation...

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