Lippert v. STATE PROPERTY TAX APPEAL BD.

In November 1981, plaintiff, Raymond Lippert, filed objections to the 1981 property tax assessment of real estate he owned in Adams County, Illinois. The Adams County Board of Review (County Board) rejected plaintiffs objections, and in February 1984, on administrative review, the Illinois Property Tax Appeal Board (Tax Board) affirmed the County Board’s decision.

In July 1987, the circuit court reversed the Tax Board’s decision and remanded the case for further proceedings. In July 1991, the Tax Board again affirmed the original assessment of plaintiffs property. On plaintiffs motion, this…