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Cook County Board of Review v. Property Tax Appeal Board

Citations: 791 N.E.2d 8; 339 Ill. App. 3d 529; 274 Ill. Dec. 212Docket: 1-00-1183, 1-00-1184, 1-00-2213, 1-00-2228, 1-00-2237, 1-00-2238, 1-00-2239, 1-00-2595 cons.

Court: Appellate Court of Illinois; June 30, 2003; Illinois; State Appellate Court

Narrative Opinion Summary

In this case, the Cook County Board of Review appealed against decisions made by the Illinois Property Tax Appeal Board (PTAB) concerning property assessments of various commercial properties, disputing the use of median assessment levels derived from sales ratio studies instead of the Cook County ordinance percentages. The appellate court reviewed eight consolidated cases where PTAB's decisions were challenged for deviating from statutory assessment levels and improperly taking judicial notice of evidence not presented by the parties. The court emphasized that uniformity in property taxation is constitutionally mandated, and any deviation must be supported by clear and convincing evidence, which was lacking in most cases. PTAB's authority to conduct de novo reviews does not extend to introducing new evidence or considering issues not raised before the Board of Review. Consequently, the appellate court reversed PTAB's orders applying median assessment levels, remanding the cases for compliance with the Cook County ordinance, but upheld PTAB's findings on fair market values. This decision delineates the procedural boundaries for PTAB and reinforces the requirement for substantial evidence in administrative reviews.

Legal Issues Addressed

Authority of the Property Tax Appeal Board

Application: PTAB cannot use median levels of assessment from sales ratio studies instead of those specified in the Cook County ordinance, as taxpayers did not raise the uniformity issue in six cases and provided insufficient evidence in two others.

Reasoning: PTAB lacked the authority to use median levels of assessment from the Department of Revenue's sales ratio studies instead of those specified in the Cook County ordinance.

De Novo Review by PTAB

Application: PTAB's de novo review does not allow it to consider new evidence or issues not previously raised before the Board of Review, as emphasized by precedents such as Will County Board of Review.

Reasoning: PTAB's de novo function does not allow it to consider new evidence or issues not previously raised before the Board of Review.

Judicial Notice in Administrative Proceedings

Application: PTAB improperly took official notice of evidence not submitted by taxpayers, violating its own rules and the Administrative Procedure Act.

Reasoning: PTAB improperly took official notice of evidence not submitted by taxpayers, violating its own rules and the Administrative Procedure Act.

Review Standard for Administrative Decisions

Application: The court will not replace the judgment of an administrative agency unless findings lack substantial evidence. PTAB's decisions on fair market values were affirmed, but the assessment findings were reversed for non-compliance with the ordinance.

Reasoning: A reviewing court will not replace the judgment of an administrative agency or overturn its findings unless those findings lack substantial evidence.

Uniformity in Property Taxation

Application: The Illinois Constitution requires that properties must be assessed at equal proportions of their true value, and the burden of proof for demonstrating lack of uniformity lies with the party objecting to the assessment.

Reasoning: The Illinois Constitution mandates uniformity in property taxation, meaning that properties must be assessed at equal proportions of their true value.