COOK COUNTY BD. OF REVIEW v. PTAB

Nos. 1-00-1183, 1-00-1184, 1-00-2213, 1-00-2228, 1-00-2237, 1-00-2238, 1-00-2239, 1-00-2595.

791 N.E.2d 8 (2002)

339 Ill. App.3d 529

274 Ill.Dec. 212

The COOK COUNTY BOARD OF REVIEW, Petitioner-Appellant, v. The PROPERTY TAX APPEAL BOARD; Robert Bosch Corporation, Taxpayer; and Komarek School District No. 94, Taxing District, Respondents-Appellees. The Cook County Board of Review, Petitioner-Appellant, v. The Property Tax Appeal Board; Corporate Lakes of Matteson LLC, Taxpayer; Rich Township High School District No. 227, Taxing District; and Rich Township Elementary School District No. 159, Taxing District, Respondents-Appellees. The Cook County Board of Review, Petitioner-Appellant, v. The Property Tax Appeal Board; Lake Holiday Properties, Taxpayer; Union Ridge School District No. 86, Taxing District; and Board of Education of Ridgewood High School District No. 234, Taxing District, Respondents-Appellees. The Cook County Board of Review, Petitioner-Appellant, v. The Property Tax Appeal Board, and Kraft Foods, Inc., Taxpayer, Respondents-Appellees. The Cook County Board of Review, Petitioner-Appellant, v. The Property Tax Appeal Board, and J.C. Penney Company, Inc., Taxpayer, Respondents-Appellees. The Cook County Board of Review, Petitioner-Appellant, v. The Property Tax Appeal Board; Ace Hardware Corporation, Taxpayer; Board of Education Elementary School District No. 159, Taxing District; and Board of Education of Rich Township High School District No. 227, Taxing District, Respondents-Appellees. The Cook County Board of Review, Petitioner-Appellant, v. The Property Tax Appeal Board; and Krupp Realty Park Place, Chicago Limited Partnership, Taxpayer, Respondents-Appellees. The Cook County Board of Review, Petitioner-Appellant, v. The Property Tax Appeal Board; and W.W. Grainger, Inc., Taxpayer, Respondents-Appellees.

Appellate Court of Illinois, First District, Second Division.

As Modified Upon Denial of Rehearing June 30, 2003.


Attorney(s) appearing for the Case

Richard A. Devine, State's Attorney of Cook County, Patrick Driscoll, Deputy State's Attorney, Chicago (Marie E. Smuda, Whitney Carlisle and Michael Prinzi, Assistant State's Attorneys, of counsel), for Appellant.

James C. Franczek, Jr., Michael J. Hernandez and Ares G. Dalianis, of Franczek Sullivan, P.C., Chicago, for Amicus Curiae Chicago Board of Education, in support of appellant.

Thomas R. Burney and J. David Ballinger, of Schain, Burney, Ross & Citron, Ltd., Chicago, for Amicus Curiae Village of Palatine, in support of appellant.

Judith N. Kolman and Peter M. Rosenthal, of Rosenthal, Murphy & Coblentz, Chicago, for Amicus Curiae Village of Rosemont, in support of appellant.

Michael G. Rosenberg, Chicago, for Amicus Curiae Metropolitan Water Reclamation District of Greater Chicago, in support of appellant.

William R. Quinlan, James R. Carroll and Brian J. Alesia, of Quinlan & Carroll, Ltd., Chicago, for Amicus Curiae John H. Stroger, Jr. and Board of Commissioners of Cook County, in support of appellant.

James E. Ryan, Attorney General, Joel Bertocchi, Solicitor General, and Karen J. Dimond, Assistant Attorney General, Chicago, for Appellee Illinois Property Tax Appeal Board.

David A. Epstein of David A. Epstein, Ltd., Chicago, for Amicus Curiae Chicagoland Chamber of Commerce, in support of the taxpayers and Illinois property Tax Appeal Board.

Gregory J. Lafakis of Doody and Lafakis, Ltd., Chicago, for Appellees Robert Bosch Corporation, Kraft Foods, Inc., Ace Hardware Corporation and W.W. Grainger Inc.

Shelly B. Kulwin and Jeffrey R. Kulwin, of Kulwin & Associates, Chicago, for Appellee Corporate Lakes of Matteson, LLC.

John M. Izzo and Joel R. DeTella, of Scariano, Ellch, Himes, Sraga & Petrarca, Chtd., Chicago Heights, for Appellees Boards of Education of Rich Township High School District No. 227 and of Rich Township Elementary School District No. 159.

Chicago Limited Partnership, Robert M. Sarnoff, Michael F. Baccash and Steven Kandelman, of Sarnoff & Baccash, Chicago, for Appellees Lake Holiday Properties and Krupp Realty Park Place.

Terrence J. Griffin and Eugene P. Griffin, of Eugene L. Griffin & Associates, Ltd., Chicago, for Appellee J.C. Penney Company, Inc.


MODIFIED ON DENIAL OF PETITION FOR REHEARING

Justice CAHILL delivered the opinion of the court:

We review eight consolidated appeals brought by the Cook County Board of Review (the Board), challenging decisions of the state Property Tax Appeal Board (PTAB). In each case PTAB first rejected a level of assessment percentage on commercial property mandated by the Cook County Real Property Assessment Classification Ordinance (Cook County ordinance or the ordinance...

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