Will County Board of Review v. Property Tax Appeal Board

The Will County Board of Review (Board of Review) brought this action under the Administrative Review Act in the circuit court of Will County to review a decision of the Property Tax Appeal Board of the Department of Revenue (Appeal Board) which decreased the assessed valuation of certain property in Will County owned by the Metropolitan Sanitary District of Greater Chicago (Sanitary District). The complaint named as defendants the Appeal Board, the Sanitary District, the County Clerk and the Treasurer and ex officio County Collector of Will County. Several tax levying units joined as…