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JOHN J. MORONEY & CO. v. ILLINOIS PROPERTY TAX APPEAL BOARD

No. 1-12-0493.

2013 IL App (1st) 120493

JOHN J. MORONEY AND COMPANY, Petitioner, v. ILLINOIS PROPERTY TAX APPEAL BOARD, an Illinois Administrative Agency, THE COOK COUNTY BOARD OF REVIEW; SUMMIT SCHOOL DISTRICT NO. 104; and ARGO COMMUNITY HIGH SCHOOL DISTRICT NO. 217, Respondents.

Appellate Court of Illinois, First District, Fourth Division.

Rule 23 Order withdrawn December 9, 2013.

Opinion filed December 12, 2013.

Attorney(s) appearing for the Case

Patrick J. Cullerton and Timothy L. Binetti , both of Thompson Coburn LLP, of Chicago, for petitioner.

Anita M. Alvarez , State's Attorney, of Chicago ( Patrick T. Driscoll, Jr. , Benjamin R. Bilton , and Tatia C. Gibbons , Assistant State's Attorneys, of counsel), for respondent Cook County Board of Review.

Ares G. Dalianis and Scott R. Metcalf , both of Franczek Radelet P.C., of Chicago, for respondent Argo Community High School District No. 217.

Alan M. Mullins , of Scariano, Himes & Petrarca, Chtrd., of Chicago, for respondent Summit School District No. 104.

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

Justices Lavin and Epstein concurred in the judgment and opinion.

OPINION

Panel PRESIDING JUSTICE HOWSE delivered the judgment of the court, with opinion.

¶ 1 In this appeal, John J. Moroney & Co. (Moroney) appeals the Illinois Property Tax Appeal Board's (PTAB) decision affirming the Cook County board of review's (board of review) finding that Moroney's property was not entitled to a property tax assessment reduction in 2005. Because Moroney requested an assessment reduction in excess of $300,000 before the PTAB...

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