Property Tax Appeal Board Decision 2006-00406-C-1 Tinley Park Office Condo Equities, LLC

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Based on the facts and exhibits presented, the Property Tax
Appeal Board hereby finds it does not have proper jurisdiction
over this Will County Board of Review appeal and the appellant's
appeal herein is dismissed.
PTAB/EEB/Oct.07/2006-00406
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Tinley Park Office Condo. Equities, LLC
DOCKET NO.: 06-00406.001-C-1
PARCEL NO.: 19-09-01-205-026-1001
The parties of record before the Property Tax Appeal Board are
Tinley Park Office Condo, Equities, LLC, the appellant, by
attorney Dennis M. Nolan of the Law Office of Dennis M. Nolan,
P.C. in Bartlett, Illinois, and the Will County Board of Review.
The subject property consists of a one unit single-story office
condominium building containing approximately 1,547 square feet
of building area. The appellant contends overvaluation as the
basis of the appeal.
In support of this argument the appellant submitted the subject's
occupancy information and market vacancy data. The appellant
also submitted a legal brief in support of its claim. The
Property Tax Appeal Board returned the appellant's original
petition on April 4, 2007 as being incomplete. The appellant
timely responded to the Board's request for additional
information. The board of review was notified of the filing of
the appellant's appeal and given 30-days to file its response.
Following receipt of the notice of the appeal, the Will County
Board of Review filed a Motion to Dismiss pursuant to Section 16-
160 of the Property Tax Code based on the contention that the
appellant failed to appear before the board of review on the
scheduled hearing date. Pursuant to the Board's request, the
board of review submitted a copy of the hearing notice mailed to
the appellant's counsel. The notice depicts it was mailed
October 20, 2006; at least 44 days prior to the hearing date of
December 5, 2006.
In response to the Motion to Dismiss the appellant filed its
brief contending the appellant timely filed its assessment
complaint and supporting evidence with the Will County Board of
Review on September 25, 2006. The appellant acknowledges a
hearing was scheduled before the board of review on [sic]
December 5, 2006. The appellant does not allege herein that it
did not receive the proper 30-day notice of the hearing before
the board of review. In addition, the appellant submitted a
letter dated December 4, 2006 wherein the appellant requested the