City National Bank & Trust Co. v. Illinois Property Tax Appeal Board

PRESIDING JUSTICE SEIDENFELD

delivered the opinion of the court:

Whether jurisdiction attaches in the circuit court by the filing of a complaint for judicial review of an administrative decision on the last day for filing, with request to the circuit clerk that the summons issue that day, when the summons is not in fact issued on the same day, is the issue.

Here, the City National Bank and Trust Co., as trustee of trust No. 1122 (Owner), sought a reduction in the assessment of its real estate in Winnebago County, and after being denied relief appealed to the Illinois Property Tax Appeal Board…