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BD. OF EDUC. OF MERIDIAN COMMUNITY v. PTAB

No. 2-10-0068.

961 N.E.2d 794 (2011)

356 Ill. Dec. 405

The BOARD OF EDUCATION OF MERIDIAN COMMUNITY UNIT SCHOOL DISTRICT NO. 223 and The Ogle County Board of Review, Petitioners, v. The ILLINOIS PROPERTY TAX APPEAL BOARD and Onyx Orchard Hills Landfill, Inc., Respondents.

Appellate Court of Illinois, Second District.

Modified Upon Denial of Rehearing October 24, 2011.

Attorney(s) appearing for the Case

John B. Roe , State's Attorney, Oregon, Stuart L. Whitt , Joshua S. Whitt , Catherine M. Hess, all of Whitt Law LLC, Aurora, for petitioners.

Lisa Madigan , Attorney General, Chicago ( Michael A. Scodro , Solicitor General, and John P. Schmidt , Assistant Attorney General, of counsel), for respondent Illinois Property Tax Appeal Board.

Robert M. Sarnoff , Michael F. Baccash , and Jeffrey G. Hertz , all of Sarnoff & Baccash, Chicago, for respondent Onyx Orchard Hills Landfill, Inc.

OPINION

Justice ZENOFF delivered the judgment of the court, with opinion.

¶ 1 Petitioners, the Board of Education of Meridian Community Unit School District No. 223 (school district) and the Ogle County Board of Review (BOR), appeal from the decision of respondent the Illinois Property Tax Appeal Board (PTAB) reducing the 2003 tax assessment for a parcel of land owned by respondent Onyx Orchard Landfill, Inc. (Onyx). We affirm.

¶ 2 The...

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