Legal Opinion
Lake County Board of Review v. Property Tax Appeal Board
Appellate Court of Illinois
Decided February 5, 1986No. 84-0624PublishedCited by 8 opinions
1Opinion of the CourtJustice Schnake
This appeal concerns the real estate taxes for 1981 on property which comprises Marriott’s Great America theme park in Gurnee. The Warren Township assessor originally determined that the real estate had a fair market value of $66,971,862 as of January 1, 1981, which resulted in an equalized assessed value of $22,301,630. Marriott Corporation (Marriott), the owner of the property, complained of the assessment to the Lake County Board of Review (LCBR) which, however, ordered no change in the assessment. Marriott then appealed to the Property Tax Appeal Board (PTAB), which conducted a de novo…
2Cases cited9 opinions
- Client Follow-Up Co. v. HynesIllinois Supreme Court · 1979
- People Ex Rel. Thompson v. Property Tax Appeal BoardAppellate Court of Illinois · 1974
- Phillips v. HallAppellate Court of Illinois · 1983
- The PEOPLE EX REL. SHIRK v. GlassIllinois Supreme Court · 1956
- People Ex Rel. Skidmore v. AndersonIllinois Supreme Court · 1974
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Lake County Board of Review v. Property Tax Appeal BoardIllinois Supreme Court · 1988
- Kennedy Bros. v. Property Tax Appeal BoardAppellate Court of Illinois · 1987
- Shawnee Community Unit School District No. 84 v. Illinois Property Tax Appeal BoardAppellate Court of Illinois · 2022
- West Loop Associates, LLC v. Property Tax Appeal BoardAppellate Court of Illinois · 2017
- Lake County Board of Review v. Property Tax Appeal BoardAppellate Court of Illinois · 1987
3 more not listed; retrieve them via the Exa API.