Legal Opinion
Lake County Board of Review v. Property Tax Appeal Board
Appellate Court of Illinois
Decided July 1, 1980No. 79-330PublishedCited by 3 opinions
1Opinion of the Court
Mr. PRESIDING JUSTICE SEIDENFELD
delivered the opinion of the court:
This appeal presents the question whether a one-year adjusted sales ratio rather than a three-year ratio may properly be applied by the Property Tax Appeal Board (PTAB) in determining the level of assessment of residential property in Lake County for the 1976 tax year.
Seven individual taxpayers filed eight individual appeals with the PTAB challenging their 1976 assessment of residential properties in Lake County. The PTAB held a hearing on each appeal at which both the taxpayers and the Lake County Board of Review (the Board)…
2Cases cited4 opinions
- Bruni v. Department of Registration & EducationIllinois Supreme Court · 1974
- Hamer v. LehnhausenIllinois Supreme Court · 1975
- Hamer v. KirkIllinois Supreme Court · 1976
- Board of Education v. CroninAppellate Court of Illinois · 1979
3Cited by3 opinions
- Lake County Board of Review v. Property Tax Appeal BoardAppellate Court of Illinois · 1980
- Commonwealth Edison Co. v. Property Tax Appeal BoardAppellate Court of Illinois · 1983
- Will County Board of Review v. Illinois Property Tax Appeal BoardAppellate Court of Illinois · 1981