Oliver-Hoffman Corporation v. Property Tax Appeal Board

Petitioner, Oliver-Hoffmann Corporation, appeals from the order of respondent Property Tax Appeal Board (PTAB) that affirmed the property valuation order of respondent Kane County Board of Review (BOR). We affirm.

Oliver-Hoffmann developed Tanglewood Hills subdivision in Batavia Township, Kane County. The development included the Tangle-wood Hills Club (Club), a recreational facility consisting of a swimming pool, decks, a snack bar, and an “event” room. In tax year 2003, Batavia Township assessed the parcel on which the Club was located at $375,266. Oliver-Hoffmann appealed to the BOR, which…