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Tazewell County Board of Review v. Property Tax Appeal Board
Citation: 322 Ill. App. 3d 949Docket: 3-00-0273 Rel
Court: Appellate Court of Illinois; June 19, 2001; Illinois; State Appellate Court
Taxpayers from the Ville Lumiere subdivision in Tazewell County appealed increased property tax assessments for the years 1994 and subsequent years to the Board of Review and the Property Tax Appeal Board (PTAB), but were unsuccessful. They sought administrative review in circuit court, which resulted in a settlement agreement that established new assessments, explicitly stating these values were a compromise and not reflective of fair market value. The circuit court approved the settlement and ordered PTAB to adjust assessments and issue refunds accordingly. Subsequently, some taxpayers filed new petitions with PTAB for 1996 and 1997 assessments, which had not been part of the initial settlement. The Board moved to dismiss these petitions, arguing that the taxpayers had not exhausted their administrative remedies as required by law. PTAB denied the Board's motion, prompting the Board to seek a writ of mandamus in trial court to prevent PTAB from exercising jurisdiction over the new petitions. The trial court granted the taxpayers' motion to dismiss the Board's complaint, leading the Board to appeal this dismissal. The Board contended that PTAB lacked jurisdiction over the new petitions because the taxpayers had not exhausted their administrative remedies and did not meet any statutory exceptions under section 16—185 of the Property Tax Code, which allows for direct appeals to PTAB only when PTAB has previously rendered a decision lowering the assessment after the deadline for filing complaints with the Board of Review. The assessments in question were reduced after the deadline, and the court evaluates the dismissal of the mandamus complaint de novo, focusing on the Board's right to relief. The Board argues that the order did not adhere to the required "equity and weight of evidence," but rather adopted assessment values from a settlement agreement, which is a matter of evidentiary sufficiency rather than jurisdiction. The Property Tax Appeal Board (PTAB) has jurisdiction to make both correct and incorrect decisions. The Board further contends PTAB failed to consider the merits of taxpayers' appeals and violated its duty to assess properties based on fair market value. The Board cites PTAB's rejection of a claim regarding assessments based on recent sale prices while not adjusting comparable properties. Citing the Illinois Supreme Court in Walsh v. PTAB, it is noted that assessing properties based on differing methods violates the uniformity clause of the Illinois Constitution. Although PTAB's earlier decision did not account for Walsh, its subsequent decision aligns with the law. The Board's public policy argument against PTAB's assessment reductions is countered by the potential negative impact on taxpayer reliance on settlement agreements. Additionally, the Board claims PTAB lacked authority regarding the settlement agreement, which is dismissed as PTAB neither entered into nor relied solely on that agreement. The complaint for mandamus was found insufficient in establishing a clear right to relief and was thus properly dismissed, leading to the affirmation of the circuit court's judgment.