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COOK COUNTY BD. OF REVIEW v. PTAB

No. 1-04-2402.

894 N.E.2d 400 (2008)

The COOK COUNTY BOARD OF REVIEW, Petitioner-Appellant, v. ILLINOIS PROPERTY TAX APPEAL BOARD and Omni Chicago, Respondents-Appellees.

Appellate Court of Illinois, First District, First Division.

Supplemental Opinion on Denial of Rehearing September 8, 2008.

Attorney(s) appearing for the Case

Patrick T. Driscoll, Jr., Chief, Civil Actions Bureau, Whitney T. Carlisle, Michael C. Prinzi, Assistant State's Attorneys, of counsel, Richard A. Devine, State's Attorney, Cook County, Chicago, for Petitioner-Appellant.

Gary Feinerman, Solicitor General, Diane M. Potts, Assistant Attorney General, Lisa Madigan, Attorney General, Chicago, for Respondent-Appellee, Illinois Property Tax Appeal Board.

Patrick C. Doody, Liat R. Meisler, Field & Golan, Chicago, for Respondent-Appellee, Omni Chicago.

Justice GARCIA delivered the opinion of the court:

This appeal arises from an administrative proceeding involving a property tax assessment before the Cook County Board of Review (BOR). The respondent-taxpayer, Omni Chicago, filed a complaint with the petitioner, the BOR, alleging that its property had been overassessed in 1998. After reviewing Omni's complaint, the BOR refused to reduce the assessment. Omni appealed to the Illinois Property Tax Appeal Board (PTAB...

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