JONES v. ILLINOIS PROPERTY TAX APPEAL BOARD

No. 5-16-0199.

2017 IL App (5th) 160199

HARLAN W. JONES and PHYLLIS L. JONES, Petitioners-Appellants, v. THE STATE OF ILLINOIS PROPERTY TAX APPEAL BOARD and THE FRANKLIN COUNTY BOARD OF REVIEW, Respondents-Appellees.

Appellate Court of Illinois, Fifth District.

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.

Justices Cates and Barberis concurred in the judgment and opinion.


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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