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OAKRIDGE DEVELOPMENT v. PROPERTY TAX APPEAL

No. 2-09-0737.

938 N.E.2d 533 (2010)

OAKRIDGE DEVELOPMENT COMPANY, Algonquin Randall, LLC, and Miller Family Partnership, Petitioners, v. The PROPERTY TAX APPEAL BOARD, The McHenry County Board of Review, and Community Unit School District No. 300, Respondents.

Appellate Court of Illinois, Second District.

As Modified Upon Denial of Rehearing November 15, 2010.

Attorney(s) appearing for the Case

Sandra S. Kerrick , William I. Caldwell, Jr. , Caldwell, Berner & Caldwell, Woodstock, for Algonquin Randall, LLC, Miller Family Partnership, Oakridge Development Company.

Lisa Madigan , Attorney General, Michael A. Scodro , Solicitor General, Evan Siegel , Assistant Attorney General, Chicago, for Illinois Property Tax Appeal Board.

Louis A. Bianchi , McHenry County State's Attorney, Donald B. Leist , Assistant State's Attorney, Woodstock, for McHenry County Board of Review.

Scott E. Nemanich , Stephen R. Swofford , Hinshaw & Culbertson LLP, Chicago, for Community Unit School District No. 300.

Justice O'MALLEY delivered the opinion of the court:

Petitioners, Oakridge Development Co. (Oakridge); Algonquin Randall, LLC; and Miller Family Partnership (the Miller Family), appeal for review of the decision of respondent, the Illinois Property Tax Appeal Board (Board), upholding the rejection by respondent, the McHenry County Board of Review, of petitioners' property tax appeal. (Their appeal also names a third respondent, Community Unit School District No. 300...

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