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LAKE CTY. BD OF REV. v. PROP. TAX AP. BD

No. 84-0624.

140 Ill. App.3d 1042 (1986)

489 N.E.2d 446

LAKE COUNTY BOARD OF REVIEW, Plaintiff-Appellee, v. PROPERTY TAX APPEAL BOARD OF THE STATE OF ILLINOIS et al., Defendants-Appellants and Cross-Appellees (The Town of Warren et al., Intervening Plaintiffs-Appellees and Cross-Appellants).

Appellate Court of Illinois — Second District.

Opinion filed February 5, 1986.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Bonnie J. Bona, Assistant Attorney General, of Chicago, of counsel), for appellant Property Tax Appeal Board of the State of Illinois.

Arvey, Hodes, Costello & Burman, of Chicago, for appellant Marriott Corporation.

Fred L. Foreman, State's Attorney, of Waukegan (James C. Baak, Assistant State's Attorney, of counsel), for appellee Lake County Board of Review.

Jerome N. Robbins and Robert A. Kohn, both of Robbins, Schwartz, Nicholas, Lifton & Taylor, of Chicago, for other appellees.

Reversed and remanded.

JUSTICE SCHNAKE delivered the opinion of the court:

This appeal concerns the real estate taxes for 1981 on property which comprises Marriott's Great America theme park in Gurnee. The Warren Township assessor originally determined that the real estate had a fair market value of $66,971,862 as of January 1, 1981, which resulted in an equalized assessed value of $22,301,630. Marriott Corporation...

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