Community High School District No. 155 v. Property Tax Appeal Board

Plaintiffs, Community High School District No. 155 and Community Consolidated School District No. 47, appeal the judgment of the circuit court of McHenry County dismissing plaintiffs’ complaint for administrative review on the ground that it lacked jurisdiction. We affirm.

Defendant Crystal Lake Apartments Limited Partnership (Crystal Lake) owns a 100-unit apartment complex on 5.87 acres of land in McHenry County. The county assessor assessed the complex at $1,448,040 for the 1994 tax year. On January 30, 1995, following a hearing of Crystal Lake’s assessment complaint, the McHenry County…