MADISON TWO ASSOCIATES v. Pappas

This appeal involves the issue of whether the City of Chicago (the City) and the Chicago Board of Education (the Board) (collectively, petitioners), as taxing districts, have a right to intervene in tax objection cases involving valuation disputes, as opposed to rate disputes. Petitioners contend that the disposition of such cases could result in a reduction of tax revenue that they receive and they seek intervention of right pursuant to sections 2 — 408(a)(2) and (a)(3) of the Code of Civil Procedure. 735 ILCS 5/2 — 408(a)(2), (a)(3) (West 2002). The circuit court ruled that the Property Tax…