CENTRAL NURSING v. PROPERTY TAX APPEAL BD.

No. 1-18-0994.

177 N.E.3d 368 (2020)

2020 IL App (1st) 180994

CENTRAL NURSING REALTY, LLC, Petitioner, v. The ILLINOIS PROPERTY TAX APPEAL BOARD; The Cook County Board of Review; and The Chicago Board of Education, Respondents.

Appellate Court of Illinois, First District, Fourth Division.

Opinion filed June 11, 2020.


Attorney(s) appearing for the Case

John B. Wolf , of Ashman & Stein, of Skokie, for petitioner.

Kwame Raoul , Attorney General, of Chicago ( Jane Elinor Notz , Solicitor General, and Valerie Quinn , Assistant Attorney General, of counsel), for appellee Illinois Property Tax Appeal Board.

Kimberly M. Foxx , State's Attorney, of Chicago ( Cathy McNeil Stein , John J. Carey , and Benjamin R. Bilton , Assistant State's Attorneys, of counsel), for appellee Cook County Board of Review.

Ares G. Dalianis , of Franczek P.C., of Chicago, for other appellee.


OPINION

¶ 1 Central Nursing Realty, LLC (Central Nursing), challenges a decision of the Illinois Property Tax Appeal Board (Board) assessing the value of its real property. Central Nursing argues that the Board overstated the fair market value of the property and failed...

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