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COOK COUNTY BD. OF REVIEW v. PTAB.

No. 1-08-2060.

937 N.E.2d 227 (2010)

403 Ill. App.3d 139

The COOK COUNTY BOARD OF REVIEW, Petitioner, v. The PROPERTY TAX APPEAL BOARD, an Administrative Agency, and Crestwood Condominium Association, Taxpayer, Respondents.

Appellate Court of Illinois, First District, Fifth Division.

July 30, 2010.

Attorney(s) appearing for the Case

Anita Alvarez, State's Attorney of Cook County, Chicago (Patrick T. Driscoll, Jr., Deputy State's Attorney, Chief, Civil Actions Bureau, Benjamin R. Bilton and Tatia C. Gibbons, Assistant State's Attorneys, of counsel), for Petitioner.

Donald T. Rubin, Rubin & Norris, LLC, Chicago, for Crestwood Condominium Association.

Lisa Madigan, Attorney General, Michael A. Scodro, Solicitor General, Evan Siegel, Assistant Attorney General, Chicago, for Property Tax Appeal Board.

Justice HOWSE delivered the opinion of the court:

Following a hearing, the Illinois Property Tax Appeal Board (PTAB) issued a decision modifying the assessed value of the properties at issue for 2004 and 2005. The Cook County Board of Review (Board) petitioned for review of the PTAB's order. On appeal, the Board contends: (1) the PTAB erred as a matter of law in holding the Crestwood Condominium Association (Crestwood) proved a violation of uniformity by clear and...

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