People Ex Rel. Gill v. Jastromb

The sole question raised by this direct appeal from the county court of Cook county is one of law, as follows: “Does the board of appeals in counties of 250,000 or more inhabitants have the right, in every year of the quadrennial assessment, to exercise its powers of review and revision for under-assessment and over-assessment without limitation as to physical changes and factual errors ?” If such power exists the judgment must be reversed, otherwise, it must be affirmed. A solution of this question requires a construction of the Revenue act of 1898, as amended, and a consideration of certain…