Property Tax Appeal Board Decision 2006-02026-R-2 Lombardi

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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 DuPage County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $ 323,230
IMPR.: $ 0
TOTAL: $ 323,230
Subject only to the State multiplier as applicable.
PTAB/eeb/May.09/2006-02026
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Nicholas J. Lombardi
DOCKET NO.: 06-02026.001-R-2
PARCEL NO.: 06-28-307-010
The parties of record before the Property Tax Appeal Board are Nicholas J. Lombardi, the appellant, by attorney Whitney T. Carlisle of McCracken, Walsh & de LaVan in Chicago and the DuPage County Board of Review.
The subject property consists of a 4.4 acre (191,664 square foot) vacant lot which is adjacent to the appellant's residence. On the property record card, the subject is described as "only 1 buildable acre; 3.4 acres in flood plain." The subject property is located in Oak Brook, York Township, DuPage County, Illinois.
The appellant, through counsel, appeared before the before the Property Tax Appeal Board claiming unequal treatment in the assessment process as the basis of the appeal. The property in this appeal was the subject of an appeal before the Property Tax Appeal Board for the prior year under Docket No. 05-01739.001-R-2. In that appeal, the Property Tax Appeal Board reached a decision based upon equity and the weight of the evidence in the record as presented by the parties to the appeal.
At the out-set of the hearing the parties stipulated that the factual evidence presented in the prior year Property Tax Appeal Board decision (Docket No. 05-01739.001-R-2) be incorporated into this 2006 appeal. Pursuant to the Official Rules of the Property Tax Appeal Board, evidence from both parties in support of their respective opinions of the subject's market value as of the assessment date or equity of the assessment was requested.
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 Property Tax Appeal Board finds from its analysis of the record that the documentary evidence in this appeal is no different from that of the prior year. Appellant's counsel informed the Property Tax Appeal Board that the 2006 submission of evidence was identical to the evidence submitted in 2005 with the only material change Docket No.: 06-02026.001-R-2
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being the assessed valuation increase due to a township equalization factor. Since no new evidence was presented to warrant a change from the previous year's decision, the Board finds that the decision in the prior year's appeal, based on the equity and weight of the evidence presented, is appropriate and the subject's 2006 assessment is confirmed.
This is a final administrative decision of the Property Tax Appeal Board which is subject to review in the Circuit Court or Appellate Court under the provisions of the Administrative Review Law (735 ILCS 5/3-101 et seq.) and section 16-195 of the Property Tax Code.
Chairman
Member
Member
Member
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DISSENTING:
C E R T I F I C A T I O N
As Clerk of the Illinois Property Tax Appeal Board and the keeper of the Records thereof, I do hereby certify that the foregoing is a true, full and complete Final Administrative Decision of the Illinois Property Tax Appeal Board issued this date in the above entitled appeal, now of record in this said office.
Date:
June 19, 2009
Clerk of the Property Tax Appeal Board
IMPORTANT NOTICE
Section 16-185 of the Property Tax Code provides in part: Docket No.: 06-02026.001-R-2
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"If the Property Tax Appeal Board renders a decision lowering the assessment of a particular parcel after the deadline for filing complaints with the Board of Review or after adjournment of the session of the Board of Review at which assessments for the subsequent year are being considered, the taxpayer may, within 30 days after the date of written notice of the Property Tax Appeal Board’s decision, appeal the assessment for the subsequent year directly to the Property Tax Appeal Board."
In order to comply with the above provision, YOU MUST FILE A PETITION AND EVIDENCE WITH THE PROPERTY TAX APPEAL BOARD WITHIN 30 DAYS OF THE DATE OF THE ENCLOSED DECISION IN ORDER TO APPEAL THE ASSESSMENT OF THE PROPERTY FOR THE SUBSEQUENT YEAR.
Based upon the issuance of a lowered assessment by the Property Tax Appeal Board, the refund of paid property taxes is the responsibility of your County Treasurer. Please contact that office with any questions you may have regarding the refund of paid property taxes.