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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.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Amli Residential Properties, LP
DOCKET NO.: 06-00381.001-C-3
PARCEL NO.: 01-14-205-038
The parties of record before the Property Tax Appeal Board are
Amli Residential Properties, LP, the appellant, by attorney
Jeffrey Holland of Madigan & Getzendanner, Chicago, Illinois, and
the Will County Board of Review.
The subject property consists of a 597,207 square foot parcel
improved with a three-story 206 unit apartment development. The
appellant contends unequal treatment in the assessment process as
the basis of the appeal.
In support of this argument the appellant submitted total
assessment data and cursory descriptions on nine properties. The
appellant also submitted a legal brief in support of its claim.
The Property Tax Appeal Board returned the appellant's original
petition on March 16, 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 based on the contention
that the appellant failed to appear before the board of review on
the scheduled hearing date. In support of this motion the board
of review submitted "Board of Review Notes on Appeal" wherein the
subject's assessment was presented. In addition, a copy of the
board of review's hearing notice and notice of final decision
sent to the appellant and its attorney were attached. The board
of review hearing notice indicates it was mailed October 19, 2006
setting the appellant's claim for hearing 39 days after the
notice was mailed -- November 27, 2006. The board of review
final notice of decision dated January 24, 2007 stated "Appeal
Dismissed, Appellant failed to appear at hearing." The board of
review argued the appeal should be dismissed for failure of
appellant to attend the board of review hearing pursuant to
Section 16-160 of the Property Tax Code.
In response to the Motion to Dismiss the appellant filed its
brief contending a brief and supporting data were submitted in
advance of the hearing date which gave the Will County Board of