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MERISANT CO. v. KANKAKEE CTY. BD. OF REVIEW

No. 3-03-0185.

815 N.E.2d 1179 (2004)

352 Ill. App.3d 622

287 Ill.Dec. 376

MERISANT COMPANY, Petitioner-Appellant, v. The KANKAKEE COUNTY BOARD OF REVIEW and Property Tax Appeal Board, Respondents-Appellees.

Appellate Court of Illinois, Third District.

September 1, 2004.

Attorney(s) appearing for the Case

Ronald J. Stone (argued), Stratton, Giganti, Stone & Kopec, Springfield, for Merisant Company.

Lisa Madigan, Attorney General, Gary S. Feinerman, Solicitor General, Carol A. Cera, Assistant Attorney General (argued), Chicago, for PTAB.

Lawrence M. Bauer, Deputy Director, State's Attorneys Appellate Prosecutor, Ottawa, Edward D. Smith, State's Attorney, Brenda L. Gorski, Assistant State's Attorney (argued), Kankakee, for Kankakee County Board of Review.

Dawn M. Hinkle, John F. Canna, Canna and Canna, Ltd., Orland Park, for Manteno Community Unit School District #5.

Justice McDADE delivered the opinion of the court:

Petitioner, Merisant Company (Merisant), through its attorney, filed an industrial appeal with the Property Tax Appeal Board (PTAB) from a final decision of the Kankakee County Board of Review (Board of Review or Board) regarding its property located at 1551 Boudreau Road in Manteno, Illinois, for assessment year 2001. PTAB dismissed Merisant's appeal for lack of jurisdiction...

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