Property Tax Appeal Board Decision 2005-00927-R-1 Poeta

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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 Lake County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $ 36,318
IMPR.: $ 137,890
TOTAL: $ 174,208
Subject only to the State multiplier as applicable.
PTAB/cck/11-20
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Luca Poeta
DOCKET NO.: 05-00927.001-R-1
PARCEL NO.: 16-15-117-004
The parties of record before the Property Tax Appeal Board are
Luca Poeta, the appellant, by attorney Mitchell L. Klein of
Schiller, Klein & McElroy, P.C., of Chicago, and the Lake County
Board of Review.
The subject property is located in Highland Park, Moraine
Township, Illinois and has been improved with a two-story single-family
dwelling of brick exterior construction. The dwelling is
20 years old and contains 3,298 square feet of living area.
Features of the dwelling include central air conditioning, a
fireplace, a partial unfinished basement of 793 square feet of
building area, and an attached one-car garage of 506 square feet
of building area.
The appellant through counsel submitted evidence to the Property
Tax Appeal Board contending lack of uniformity in the assessment
process as the basis of the appeal and disputing only the
improvement assessment. In support of this inequity argument as
to the improvement assessment, the appellant submitted assessment
data and descriptions on an equity grid analysis sheet of three
suggested comparable properties located an unknown distance from
the subject property. In addition, appellant submitted
individually identified color photographs of the subject and
three comparable dwellings.
The appellant's suggested comparables consist of two-story
single-family dwellings of brick exterior construction. The
comparable properties are either 17 or 24 years old and range in
size from 3,148 to 3,363 square feet of living area. The
comparables feature central air conditioning, one or two
fireplaces, an unfinished basement ranging in size from 676 to
882 square feet of building area, and a garage of either 440 or
462 square feet of building area. These comparable properties