Legal Opinion
Lake County Board of Review v. Property Tax Appeal Board
Appellate Court of Illinois
Decided November 26, 1980No. 79-443PublishedCited by 11 opinions
1Opinion of the CourtJustice Nash
The Lake County Board of Review (the Board) appeals from a judgment of the circuit court which, on administrative review, confirmed a decision of the Property Tax Appeal Board (PTAB) that the the lake property of defendant, Loch Lomond Property Owners Association (the Association), had no value for tax assessment purposes.
The property in question consists of a 75-acre lake which is owned and maintained by the Association for the exclusive use of its members who reside on and own the property surrounding the lake. The assessor for Freemont Township placed an assessed valuation of $300 per acre…
2Cases cited12 opinions
- Springfield Marine Bank v. Property Tax Appeal BoardIllinois Supreme Court · 1970
- Chrysler Corp. v. Illinois Property Tax Appeal BoardAppellate Court of Illinois · 1979
- Sanitary District v. YoungIllinois Supreme Court · 1918
- Consolidation Coal Co. v. Property Tax Appeal BoardAppellate Court of Illinois · 1975
- People Ex Rel. McDonough v. Chicago Union Lime Works Co.Illinois Supreme Court · 1935
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Commonwealth Edison Co. v. Property Tax Appeal BoardIllinois Supreme Court · 1984
- Kankakee County Board of Review v. Property Tax Appeal BoardIllinois Supreme Court · 2007
- Sahalee Country Club, Inc. v. Board of Tax AppealsWashington Supreme Court · 1987
- Recreation Centers of Sun City, Inc. v. Maricopa CountyArizona Supreme Court · 1989
- Cherry Bowl, Inc. v. Illinois Property Tax Appeal BoardAppellate Court of Illinois · 1981
6 more not listed; retrieve them via the Exa API.