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

Plaintiff, the City National Bank & Trust Company, filed actions under the Administrative Review Act (Ill. Rev. Stat. 1979, ch. 110, par. 264 et seq.) to review the decision of the Property Tax Appeal Board (hereafter defendant) denying reductions in the assessments of its real estate in Winnebago County. The circuit court of Winnebago County, upon allowance of defendant’s motions, dismissed the actions on the ground that they were not timely commenced. The appellate court reversed the circuit court’s order and remanded the cause (108 Ill. App. 3d 979), and we granted defendant’s petition for…