Legal Opinion
County of Coles v. Property Tax Appeal Board
Appellate Court of Illinois
Decided October 27, 1995No. 4-94-0271PublishedCited by 7 opinions
1Opinion of the CourtJustice Cook
The County of Coles (County) sought judicial review of a decision by the Property Tax Appeal Board (PTAB) regarding the assessment of property owned by Tabor Grain Company (Tabor). Tabor moved to dismiss for lack of jurisdiction, asserting that under section 111.4 of the Revenue Act of 1939 (Act) (Pub. Act 87—1189, art. 5, § 2, eff. September 24, 1992 (1992 Ill. Laws 3408, 3432-33), amending 35 ILCS 205/111.4 (West 1992)), the complaint for administrative review should have been filed in the appellate court. The circuit court granted the motion to dismiss, and the County appeals. We affirm.
In…
2Cases cited2 opinions
- Hardee's Food Systems, Inc. v. Human Rights CommissionAppellate Court of Illinois · 1987
- Village of Southern View v. County of SangamonAppellate Court of Illinois · 1992
3Cited by7 opinions
- Cook County Board of Review v. Property Tax Appeal BoardAppellate Court of Illinois · 2003
- Pace Realty Group, Inc. v. Property Tax Appeal BoardAppellate Court of Illinois · 1999
- Community High School District No. 155 v. Property Tax Appeal BoardAppellate Court of Illinois · 1997
- Bridgestone/Firestone, Inc. v. DohertyAppellate Court of Illinois · 1996
- Community High School District No. 155 v. Property Tax Appeal BoardAppellate Court of Illinois · 1997
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