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MINOOKA HIGH SCHOOL v. ILLINOIS PTAB.

No. 3-08-0561.

925 N.E.2d 1199 (2010)

397 Ill. App.3d 823

MINOOKA COMMUNITY HIGH SCHOOL DISTRICT NO. 111 and Minooka Community Consolidated School District No. 201, Petitioners, v. The ILLINOIS PROPERTY TAX APPEAL BOARD, Carlos X. Montoya, in His Official Capacity as Chairman of the Illinois Property Tax Appeal Board, Aux Sable Liquid Products, L.P., and Grundy County Board of Review, Respondents.

Appellate Court of Illinois, Third District.

January 12, 2010.

Attorney(s) appearing for the Case

Frederic S. Lane (argued), Scott E. Longstreet, Heidi A. Katz, Eugene Hanses, Robbins, Schwartz, Nicholas, Lifton & Taylor, Ltd., Chicago, IL, and John F. Canna, Canna & Canna, Ltd., Orland Park, IL, for Minooka Community High School District No. 111.

Thomas M. Atherton, David Suess, Kathryn Lodato, Bose McKinney & Evans, LLP, Indianapolis, IN, for Aux Sable Liquid Products, L.P.

Sheldon R. Sobol, State's Attorney, for Grundy County Board of Review.

Lisa Madigan, Attorney General, Timothy K. McPike (argued), Assistant Attorney General, Michael A. Scodro, Solicitor General, for Illinois Property Tax Appeal Board.

Justice O'BRIEN delivered the opinion of the court:

Petitioners Minooka Community High School District No. 111 and Minooka Community Consolidated School District No. 201 (collectively the School Districts) appeal a ruling of the Illinois Property Tax Appeal Board (PTAB), in which PTAB allowed Aux Sable to take a voluntary dismissal of its appeal of the Grundy County Board of Review's (Board of Review) tax assessment of Aux Sable's property for the year 2004, after...

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