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BOARD OF EDUC. v. PROPERTY TAX APPEAL BD.

No. 1-11-0461.

975 N.E.2d 263 (2012)

363 Ill. Dec. 461

The BOARD OF EDUCATION OF RIDGELAND SCHOOL DISTRICT NO. 122, COOK COUNTY, Illinois, Petitioner, v. The PROPERTY TAX APPEAL BOARD, The Cook County Board of Review, South Cook County Mosquito Abatement District, and Sears, Roebuck and Company, Respondents.

Appellate Court of Illinois, First District, Third Division.

July 11, 2012.

Attorney(s) appearing for the Case

Ares G. Dalianis , Michael J. Hernandez , and Scott R. Metcalf , Franczek Radelet P.C., Chicago, for petitioner.

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

Gregory J. Lafakis and Ellen G. Berkshire , Verros, Lafakis & Berkshire, P.C., Chicago, for respondent Sears, Roebuck & Company.

OPINION

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

¶ 1 This appeal arises from an administrative review proceeding before the Illinois Property Tax Appeal Board (PTAB). The PTAB considered a consolidated appeal of the valuation for the tax years 2005 and 2006 by the Cook County Board of Review (BOR) of respondent Sears, Roebuck & Company's (Sears) property at Chicago Ridge Shopping Center in Chicago Ridge, Illinois. The BOR...

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