Cook County Board of Review v. Property Tax Appeal Board

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 convincing evidence; (2) the PTAB erred as a matter of law by setting assessments that are not equitable or supported by the evidence; and (3) the PTAB’s findings were against the…