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JONES v. STATE PROPERTY TAX APPEAL BD.

NO. 5-16-0199.

82 N.E.3d 838 (2017)

2017 IL App (5th) 160199

Harlan W. JONES and Phyllis L. Jones, Petitioners-Appellants, v. STATE of Illinois PROPERTY TAX APPEAL BOARD and Franklin County Board of Review, Respondents-Appellees.

Appellate Court of Illinois, Fifth District.

Opinion Filed: August 1, 2017.

Attorney(s) appearing for the Case

David B. Garavalia , of Benton, for appellants.

Lisa Madigan , Attorney General, of Chicago ( David L. Franklin , Solicitor General, and Valerie Quinn , Assistant Attorney General, of counsel), for appellee Illinois Property Tax Appeal Board.

Evan L. Owens , State's Attorney, of Benton ( Amanda Levanti , Assistant State's Attorney, of counsel), for other appellee.

Attorney for Appellants, David B. Garavalia , 417 North Main Street, P.O. Box 396, Benton, IL 62812-0396

Attorneys for Appellees, Lisa Madigan , Attorney General, State of Illinois, David L. Franklin , Solicitor General, Valerie Quinn , Assistant Attorney General, 100 West Randolph Street, 12th Floor, Chicago, IL 60601 (attorneys for Illinois Property Tax Appeal Board), Evan L. Owens , Franklin County State's Attorney, Amanda Levanti , Assistant State's Attorney, 411 East Main Street, Benton, IL 62812 (attorneys for Franklin County Board of Review)

OPINION

¶ 1 This appeal involves the tax status of a manufactured home installed months before the effective date of a change in the applicable law. Prior to January 1, 2011, mobile homes and manufactured homes were taxed as real property only if they were resting...

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