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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:
LAND: $ 8,040
IMPR.: $ 65,884
TOTAL: $ 73,924
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Dan Uhen
DOCKET NO.: 04-22252.001-R-1
PARCEL NO.: 14-20-319-025-0000
The parties of record before the Property Tax Appeal Board are Dan Uhen, the appellant, by attorney Julie Realmuto of McCarthy & Duffy, Chicago, Illinois; and the Cook County Board of Review.
The subject property is improved with two, two-story dwellings of frame construction that are both 101 years old. The first dwelling contains 2,471 square feet of living area and features a full basement finished as an apartment. The second dwelling contains 1,280 square feet of living area and has a full unfinished basement.
The appellant's appeal is based on unequal treatment in the assessment process. The appellant submitted information on four comparable properties described as two-story frame dwellings that are 96 to 115 years old for consideration. The comparables range in size from 2,532 to 2,958 square feet of living area and have improvement assessments ranging from $15.48 to $15.97 per square foot of living area. The appellant appears to have combined the improvement assessments of both subject dwellings, which total $73,924 or $26.66 per square foot of living area. However, the improvement assessment of the first dwelling, containing 2,471 square feet, is actually $48,774 or $19.73 per square foot. The second dwelling, containing 1,280 square feet, has an improvement assessment of $17,110 or $13.36 per square foot. The appellant submitted no evidence in support of a reduction in the 1,280 square foot subject dwelling. Based on this evidence, the appellant requested a reduction in the improvement assessment of the 2,471 square foot dwelling.
The board of review submitted its "Board of Review Notes on Appeal" wherein the subject's final assessment was disclosed. The board of review presented property characteristic sheets, descriptions, assessment information and two grid analyses describing a total of eight comparable properties. In support of the improvement assessment of the 2,471 square foot subject