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KANKAKEE COUNTY BD. v. PROPERTY TAX APPEAL

No. 3-11-0045.

969 N.E.2d 558 (2012)

360 Ill. Dec. 748

The KANKAKEE COUNTY BOARD OF REVIEW, Petitioner, v. The PROPERTY TAX APPEAL BOARD and Armstrong World Industries, Respondents.

Appellate Court of Illinois, Third District.

May 7, 2012.

Attorney(s) appearing for the Case

John J. Boyd , State's Attorney, Kankakee ( Theresa Kubalanza , Assistant State's Attorney, of counsel), and Frederic S. Lane , Scott L. Ginsburg , and Kenneth M. Florey (argued), Robbins, Schwartz, Nicholas, Lifton & Taylor, Ltd., Chicago, for appellant.

Lisa Madigan , Attorney General, Chicago ( Ann C. Maskaleris (argued), Assistant Attorney General, of counsel), for appellee Illinois Property Tax Appeal Board.

Peter Verros , Verros, Lafakis & Berkshire, P.C., Chicago, for appellee Armstrong World Industries.

OPINION

Presiding Justice SCHMIDT delivered the judgment of the court, with opinion.

¶ 1 The Kankakee County Board of Review (the County) appeals the decision of the Illinois Property Tax Appeal Board (PTAB). Armstrong World Industries (Armstrong) filed a real property assessment appeal with the PTAB, seeking reduction of the County's assessed value of a property parcel for the 2006 tax year. The PTAB issued a decision granting Armstrong's reduction...

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