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VILLA RETIREMENT APARTMENTS, INC. v. PROPERTY TAX APPEAL BD.

No. 4-98-0246.

706 N.E.2d 76 (1999)

VILLA RETIREMENT APARTMENTS, INC., Petitioner, v. The PROPERTY TAX APPEAL BOARD FOR the STATE OF ILLINOIS, Respondent.

Appellate Court of Illinois, Fourth District.

Decided January 28, 1999.

Attorney(s) appearing for the Case

R. Stephen Scott, Mark D. Thielen (argued), Scott & Scott, P.C., Springfield, for Villa Retirement Apartments, Inc.

James E. Ryan, Atty. Gen. State of Illinois, Barbara A. Preiner, Sol. Gen., Michael A. Rakov, Asst. Atty. Gen. (argued), Chicago, for Property Tax appeal Bd.

Justice GARMAN delivered the opinion of the court:

Petitioner, Villa Retirement Apartments, Inc. (Villa), appeals directly to this court from the February 23, 1998, decision of the Illinois Property Tax Appeal Board (PTAB), pursuant to section 16-195 of the Property Tax Code (35 ILCS 200/16-195 (West 1996)). We affirm.

I. BACKGROUND

This appeal involves 11 parcels of real estate in the Villa Retirement Center in Fancy Creek Township that are owned...

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