Pat Quinn, Governor
State of Illinois
PROPERTY TAX APPEAL BOARD
SYNOPSIS OF REPRESENTATIVE CASES DECIDED BY THE BOARD
During Calendar Year 2004
Carlos X. Montoya
James W. Chipman
TAX APPEAL BOARD
In the following pages, representative decisions of the Property Tax Appeal Board are reported. An index is also included. The index is organized by subject matter, and is presented in alphabetical sequence. Section 16-190 of the Property Tax Code (35 ILCS 200/16-190) requires the Board to publish a volume of representative cases decided by the Board during that year.
Should the reader wish to become more completely informed about an appeal that is permitted by a reading of this volume, he need only write to the Board at its Springfield office requesting access to the appeal file, including in the letter a description of the material requested. Access to Board records is addressed in Section 1910.75 of the Official Rules of the Property Tax Appeal Board. Arrangements can be made to inspect the documents.
The reader should note that a docket number is created as follows: the first two digits indicate the assessment year at issue; the digits following the first hyphen identify the particular case; the letter following the second hyphen indicates the kind of property appealed ("R" for residential, "F" for farm property, "C" for commercial property, and "I" for industrial property), and the number which follows the final hyphen indicates the amount of assessed valuation at issue ("1" indicates less than $100,000 in assessed valuation is at issue, "2" indicates between $100,000 and $300,000 is at issue, and "3" indicates $300,000 or more is at issue). Thus, a docket number might appear as: 02-01234.001-I-3.
The reader should also note that Property Tax Appeal Board appeals are docketed according to the particular appeal form filed by the appellant rather than on the basis of the kind of property that is the subject matter of the appeal. Thus, a property that is actually an income producing or commercial facility might have a letter in the docket number that is inconsistent with the actual property type in the appeal.
The Property Tax Appeal Board anticipates this twenty-first volume will continue to aid in the understanding of the issues confronted by the Board, and the kinds of evidence and documentation that meet with success.
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