United Airlines, Inc. v. Pappas

This is a consolidated appeal relating to taxpayer United Airlines, Inc.’s objection to the real estate tax assessment (assessment) pertaining to its leasehold interest in terminal space (leasehold interest) at O’Hare Airport, Chicago, Illinois, for the tax years 1994, 1995 and 1996. The trial court granted taxpayer relief for the 1994 tax year and ordered a reduction in the 1994 assessment. The trial court denied relief for the 1995 and 1996 tax years.

Defendant Cook County treasurer and ex officio county collector (collector) appeals the trial court’s judgment granting taxpayer relief from…