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SCHOOL DIST. NO. 5 v. PROP. TAX APPEAL BD.

Appeal No. 3-18-0384.

179 N.E.3d 797 (2020)

2020 IL App (3d) 180384

MANTENO COMMUNITY UNIT SCHOOL DISTRICT NO. 5, Petitioner, v. The ILLINOIS PROPERTY TAX APPEAL BOARD; DSI Manteno Owner, LLC; and The Kankakee County Board of Review, Respondents.

Appellate Court of Illinois, Third District.

Modified Upon Denial of Rehearing September 22, 2020.

Attorney(s) appearing for the Case

Scott L. Ginsburg and Jessica L. Knox , of Robbins, Schwartz, Nicholas, Lifton & Taylor, Ltd., of Chicago, for petitioner.

Thom Moss , of Bickes, Wilson, & Moss, of Decatur, for respondent DSI Manteno Owner, LLC.

Kwame Raoul , Attorney General, of Chicago ( Jane Elinor Notz , Solicitor General, and Carl J. Elitz , Assistant Attorney General, of counsel), for respondent Illinois Property Tax Appeal Board.

No brief filed for other respondent.

OPINION

¶ 1 DSI Manteno Owner, LLC (DSI), appealed the Kankakee County Board of Review's (Local Board) 2013 property tax assessment of its supportive living facility, Heritage Woods of Manteno (Heritage Woods), to the Illinois Property Tax Appeal Board (PTAB). Manteno...

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