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MILL CREEK DEV., INC. v. PROPERTY TAX APPEAL BD.

No. 3-02-0596.

803 N.E.2d 891 (2003)

345 Ill. App.3d 790

281 Ill.Dec. 270

MILL CREEK DEVELOPMENT, INC., Petitioner-Appellant, v. PROPERTY TAX APPEAL BOARD OF the STATE OF ILLINOIS, and Will County Board of Review, Respondents-Appellees.

Appellate Court of Illinois, Third District.

As Modified Upon Denial of Rehearing January 29, 2004.

Attorney(s) appearing for the Case

George Michael Keane, Jr. (argued), Chicago, for Mill Creek Development, Inc.

Lisa Madigan, Attorney General, Brett E. Legner, Assistant Attorney General, Chicago, for PTAB.

Jeff Tomczak, Will County State's Attorney, Mary M. Tatroe (argued), Joliet, for Will County Board of Review.

MODIFIED UPON DENIAL OF PETITION FOR REHEARING

Justice LYTTON delivered the opinion of the court:

Petitioner, Mill Creek Development, Inc., challenged the year 2000 assessment of a 39.03 acre parcel of land in Homer Township. Prior to 2000, the property was classified as farm land and valued at $7,620.00. In 2000 the county reassessed the property as residential, and the valuation increased to $534,033.00. The Will County Board of Review upheld the assessment...

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