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LAKE COUNTY BD. v. PROPERTY TAX APPEAL BD.

Docket No. 2-12-0429.

989 N.E.2d 745 (2013)

2013 IL App (2d) 120429

371 Ill. Dec. 155

The LAKE COUNTY BOARD OF REVIEW, Petitioner, v. ILLINOIS PROPERTY TAX APPEAL BOARD and Onwentsia Club, Respondents.

Appellate Court of Illinois, Second District.

May 6, 2013.

Attorney(s) appearing for the Case

Michael J. Waller , State's Attorney, of Waukegan ( Tara H. Ori , Assistant State's Attorney, of counsel), for petitioner.

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

Stephen Novack , Timothy J. Miller , and Brian E. Cohen , all of Novack and Macey LLP, of Chicago, for respondent Onwentsia Club.

Ares G. Dalianis , Michael J. Hernandez , and Scott R. Metcalf , all of Franczek Radelet, P.C., of Chicago, for amici curiae.

OPINION

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

¶ 1 I. INTRODUCTION

¶ 2 In Onwentsia Club v. Illinois Property Tax Appeal Board, 2011 IL App (2d) 100388, 352 Ill.Dec. 329, 953 N.E.2d 1010, an earlier appeal in this case, we vacated a decision of the Property Tax Appeal Board (PTAB), construed section 10-155 of the Property Tax...

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