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UNITED AIRLINES, INC. v. PAPPAS

Nos. 1-02-0687, 1-02-0771.

809 N.E.2d 735 (2004)

348 Ill. App.3d 563

284 Ill.Dec. 169

UNITED AIRLINES, INC., Plaintiff-Appellant, v. Maria PAPPAS, Cook County Treasurer and ex officio County Collector, Defendant-Appellee. United Airlines, Inc., Plaintiff-Appellee, v. Maria Pappas, Cook County Treasurer and ex officio County Collector, Defendant-Appellant.

Appellate Court of Illinois, First District, Sixth Division.

April 16, 2004.

Attorney(s) appearing for the Case

Thomas M. Tully & Associates, Chicago, IL (James A. Hullihan, Bridget J. Hughes, of counsel), for Appellant/Appellee (United Airlines, Inc.).

Cook County State's Attorney, Chicago, IL (Richard A. Devine, Patrick T. Driscoll, Jr., Randolph T. Kemmer, Michael C. Prinzi, of counsel), for Appellee/Appellant (Maria Pappas, Cook County Treasurer and ex officio County Collector).

Justice GALLAGHER delivered the opinion of the court:

This is a consolidated appeal relating to taxpayer United Airlines, Inc.'s, objection to the real estate tax assessment (assessment) pertaining to its leasehold interest in terminal space (leasehold interest) at O'Hare Airport, Chicago, Illinois, for the tax years 1994, 1995 and 1996.1 The trial court granted taxpayer relief for the 1994 tax year and ordered a reduction in the 1994...

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