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Based on the facts and exhibits presented, the Property Tax
Appeal Board hereby finds no change in the assessment of the
property as established by the Cook County Board of Review is
warranted. The correct assessed valuation of the property is:
Docket No. Parcel No. Land Imprv. Total
03-21477.001-C-1 16-32-116-036-0000 $14,951 $47,087 $62,038
03-21477.002-C-1 16-32-116-039-0000 $ 359 $ 1,332 $ 1,691
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Dave Zima
DOCKET NO.: 03-21477.001-C-1 & 03-21477.002-C-1
PARCEL NO.: See below
The parties of record before the Property Tax Appeal Board are
Dave Zima, the appellant, by attorney Michael Griffin in Chicago,
and the Cook County Board of Review.
The subject property consists of a 53-year-old, one-story garage
containing 3,628 square feet of building area and located in
Cicero Township, Cook County.
The appellant in this appeal submitted documentation to
demonstrate that the subject property was improperly assessed.
This evidence was timely filed by the appellant pursuant to the
Official Rules of the Property Tax Appeal Board.
The appellant, through counsel, submitted evidence before the
Property Tax Appeal Board suggesting that the subject property
was entitled to the rollover provision as provided by the
Property Tax Appeal Board. The appellant submitted a copy of the
Property Tax Appeal Board's 2002 decision for the subject as well
as a copy of the board of review's final decision.
In contrast, the board of review did not submit its "Board of
Review Notes on Appeal" or any evidence in support of its
assessed valuation of the subject property. Accordingly, the
board was defaulted.
After reviewing the record and considering the evidence, the
Property Tax Appeal Board finds that it has jurisdiction over the
parties and the subject matter of this appeal. The appellant's
argument was unequal treatment in the assessment process. The
Illinois Supreme Court has held that taxpayers who object to an
assessment on the basis of lack of uniformity bear the burden of
proving the disparity of assessment valuations by clear and