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SYCAMORE COMMUNITY UNIT SCHOOL v. PTAB

Nos. 2-13-0055, 2-13-0056, 2-13-0077, 2-13-0078.

13 N.E.3d 321 (2014)

2014 IL App (2d) 130055

382 Ill. Dec. 908

SYCAMORE COMMUNITY UNIT SCHOOL DISTRICT NO. 427, Petitioner, v. ILLINOIS PROPERTY TAX APPEAL BOARD, American National Bank Trust No. 2567, and Kevin Dahl, Respondents. Sycamore Community Unit School District No. 427, Petitioner, v. Illinois Property Tax Appeal Board, American National Bank Trust No. 2567, and Kevin Dahl, Respondents. De Kalb County Board of Review, Petitioner, v. Illinois Property Tax Appeal Board, American National Bank Trust No. 2567, and Kevin Dahl, Respondents. De Kalb County Board of Review, Petitioner, v. Illinois Property Tax Appeal Board, American National Bank Trust No. 2567, and Kevin Dahl, Respondents.

Appellate Court of Illinois, Second District.

June 24, 2014.

Attorney(s) appearing for the Case

Kenneth M. Florey and Scott L. Ginsburg , both of Robbins, Schwartz, Nicholas, Lifton & Taylor, Ltd., of Chicago, for petitioner.

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

Kevin P. Burke , of Smith, Hemmesch, Burke & Kaczynski, of Chicago, for respondents American National Bank Trust No. 2567 and Kevin Dahl.

OPINION

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

¶ 1 On December 21, 2012, respondent the Illinois Property Tax Appeal Board (PTAB) issued two separate, yet substantively identical, decisions, reducing the 2008 and 2009 property tax assessments of five vacant parcels in De Kalb County, owned by respondent Kevin Dahl (through respondent American National Bank Trust No. 2567). Petitioners...

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