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If the application by the local board of review of a township
multiplier gives rise to an appeal to the Property Tax Appeal Board,
the appealing party must show a lack of uniformity or that the fair market value of the
subject property as indicated by the equalized assessment exceeds the
actual market value of the property. If the appeal is based on overvaluation, the fair market value of
the subject property must be proved. The burden of proof in these
cases is also a preponderance of the evidence. Section 16-180 of the
Property Tax Code provides: "Where no complaint has been made to the
board of review of the county where the property is located and the
appeal is based solely on the effect of an equalizing factor assigned
to all property or to a class of property by the board of review, the
Property Tax Appeal Board shall not grant a reduction in assessment
greater than the amount that was added as the result of the equalizing
factor." The Board has interpreted this provision to mean that only a
positive equalization factor that increases an assessment may be
appealed. In the case of a negative factor, an equalization factor that is less than 1.0, since no value is added to
the assessment of the appealed property, no reduction in assessed
value would be possible.
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