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LAKE PT. TOWER GARAGE ASSOC. v. PROPERTY TAX APP. BD.

No. 1-02-2120.

804 N.E.2d 717 (2004)

346 Ill. App.3d 389

281 Ill.Dec. 752

LAKE POINT TOWER GARAGE ASSOCIATION, Lake Point Tower Condominium Association, and Harbor Point Condominium Association, Petitioner, v. The PROPERTY TAX APPEAL BOARD and Cook County Board of Review, Respondents.

Appellate Court of Illinois, First District, Fourth Division.

February 11, 2004.

Attorney(s) appearing for the Case

O'Keefe, Lyons & Hynes, LLC, Chicago (Mark R. Davis and Jason T. Shilson, of counsel), for Petitioners.

Lisa Madigan, Attorney General (Gary S. Feinerman, Solicitor General, and Assistant Attorney General John P. Schmidt, of counsel) and Richard A. Devine, State's Attorney of Cook County, Chicago (Assistant State's Attorneys Patrick Driscoll, Michael Prinzi and Tatia Gibbons, of counsel), for Respondents.

Presiding Justice QUINN delivered the opinion of the court:

After a hearing, the Illinois Property Tax Appeal Board (PTAB) affirmed the Lake Point Tower level "A" parking garage (level "A") assessment of $633,184 for each of the tax years of 1997 and 1998. The Lake Point Tower Association (Tower Association) and Lake Point Garage Association (Garage Association) bring this consolidated appeal alleging (1) level "A" was a common area and thus subject to pay $1 in property...

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