Legal Opinion

Kankakee County Board v. Property Tax Appeal Board

Appellate Court of Illinois

Decided August 21, 2000No. 3-99-580PublishedCited by 14 opinions

1Opinion of the CourtJustice Koehler

The Kankakee County Board of Review (Board of Review) appeals the Property Tax Appeal Board’s (PTAB) June 28, 1999, decision reducing the tax assessment for tax year 1995 on industrial property on which Heinz Pet Products Company (Heinz Pet Products) operates a pet food processing plant. On appeal, we review whether (1) PTAB erred when it concluded that Heinz Pet Products had standing to appeal the tax assessment; and (2) the PTAB hearing officer erred in denying the Board of Review’s request to make an offer of proof on a document the hearing officer had refused to admit into evidence.…

2Cases cited8 opinions

  1. City of Belvidere v. Illinois State Labor Relations BoardIllinois Supreme Court · 1998
  2. Abrahamson v. Illinois Department of Professional RegulationIllinois Supreme Court · 1992
  3. People v. Chicago Title & Trust Co.Illinois Supreme Court · 1979
  4. In Re Estate of UndziakiewiczAppellate Court of Illinois · 1964
  5. Cotter and Co. v. Property Tax Appeal Bd.Appellate Court of Illinois · 1995

3 more not listed; retrieve them via the Exa API.

3Cited by14 opinions

  1. Wexler v. Wirtz Corp.Illinois Supreme Court · 2004
  2. H & W Contracting, LLC v. City of WatertownSouth Dakota Supreme Court · 2001
  3. Village of Stickney v. Board of Trustees of Police Pension FundAppellate Court of Illinois · 2004
  4. Jones v. DHR Cambridge Homes, Inc.Appellate Court of Illinois · 2008
  5. Gines v. IvyAppellate Court of Illinois · 2005

9 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API