Legal Opinion
Cook County Board of Review v. Property Tax Appeal Board
Appellate Court of Illinois
Decided June 30, 2003No. 1-00-1183, 1-00-1184, 1-00-2213, 1-00-2228, 1-00-2237, 1-00-2238, 1-00-2239, 1-00-2595 consPublishedCited by 8 opinions
1Opinion of the CourtJustice Cahill
We review eight consolidated appeals brought by the Cook County Board of Review (the Board), challenging decisions of the state Property Tax Appeal Board (PTAB). In each case PTAB first rejected a level of assessment percentage on commercial property mandated by the Cook County Real Property Assessment Classification Ordinance (Cook County ordinance or the ordinance) (Cook County Real Property Assessment Classification Ordinance, Ord. No. 80—0—14 (amended November 6, 1997)). PTAB then used a median level assessment percentage derived from sales ratio studies prepared by the Illinois…
2Cases cited37 opinions
- City of Belvidere v. Illinois State Labor Relations BoardIllinois Supreme Court · 1998
- Garner v. LouisianaSupreme Court of the United States · 1961
- Texaco-Cities Service Pipeline Co. v. McGawIllinois Supreme Court · 1998
- Murdy v. EdgarIllinois Supreme Court · 1984
- People v. SmithIllinois Supreme Court · 1997
32 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Peacock v. Illinois Property Tax Appeal Bd.Appellate Court of Illinois · 2003
- People v. MenaAppellate Court of Illinois · 2003
- Cook County Board of Review v. Property Tax Appeal BoardAppellate Court of Illinois · 2003
- Jankovich v. Illinois State PoliceAppellate Court of Illinois · 2017
- Illinois Gaming Machine Operators Ass'n v. City of WaukeganAppellate Court of Illinois · 2025
3 more not listed; retrieve them via the Exa API.