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COOK CTY BD. REVIEW v. PROPERTY TAX APPEAL

No. 1-08-2703.

918 N.E.2d 1174 (2009)

The COOK COUNTY BOARD OF REVIEW, Petitioner, v. The PROPERTY TAX APPEAL BOARD, an Administrative Agency, and Fulton House Condominium Association, Taxpayer, Respondents.

Appellate Court of Illinois, First District, Fifth Division.

November 13, 2009.

Attorney(s) appearing for the Case

Anita Alvarez, State's Attorney of Cook County, Chicago, IL, Patrick T. Driscoll, Jr, Deputy State's Attorney (Benjamin R. Bilton, Charles J. Cullinan, of counsel), for Petitioner, Cook County Board of Review.

Thomas J. McNulty, David S. Martin, Neal, Gerber & Eisenberg LLP, Chicago, IL, for Respondent, Fulton House Condominium Ass'n.

Lisa Madigan, Attorney General State of Illinois, Michael A. Scodro, Solicitor General, Carl J. Elitz, Assistant Attorney General, Chicago, IL, for the Illinois Property Tax Appeal Board.

Presiding Justice TOOMIN delivered the opinion of the court:

In the instant matter, we consider the quantum and quality of evidence submitted in a real estate assessment appeal and the interplay of the administrative rules on the content of those proceedings. Following a hearing, the Illinois Property Tax Appeal Board (PTAB) issued a decision modifying the assessed value of the property at issue for 2003, 2004, and 2005. Thereafter, the Cook County Board of Review...

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