Spiel v. Property Tax Appeal Board

In this administrative review action, defendant, the Property Tax Appeal Board (PTAB), appeals the order of the circuit court of Lake County instructing PTAB to assume subject matter jurisdiction over property tax appeals filed by plaintiff, Robert Spiel, and remanding the matter to PTAB for a decision on the merits. We reverse the judgment of the circuit court of Lake County and confirm PTAB’s initial determination that it lacked subject matter jurisdiction over Spiel’s property tax appeals.

The record indicates that Spiel’s attorney filed a request for the valuation of three parcels of real…