DOCKET NO.: 05-00574.001-R-1
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conveys the subject property from John Miller to Clifford
Anderson. It was not filed with the Will County Recorder until
March 30, 2007. The front page was purportedly signed by John
Miller. The second or back page of the instrument revealed Matt
Zeri prepared the document in Albuquerque, New Mexico. The
document was notarized on September 27, 2003, in Bernalillo
County, New Mexico. Anderson also submitted photocopies of three
bank checks written to the Will County Treasurer referencing the
subject's parcel number in the memo line. One check showed the
account holder name of Clifford Anderson; another check showed
the account holder names of Clifford Anderson, John Miller and
David McPartlin; and last check showed the account holder names
of Clifford Anderson, E. Ryan and T. Chandler. Clifford Miller
appeared to be the signatory of all the checks. Anderson also
submitted the taxpayer's copy of the Will County Receipt from the
Will County Treasurer showing the 2005 property taxes for the
subject property were paid by check(s) in two installments from
J. Miller and C. Anderson. The tax bill receipt matches the
amounts on the checks.
At the hearing, Anderson testified he "just didn't bother to
record it (the quit claim deed)". Anderson testified he paid
"$10 dollars and other goods and services" for the subject
property, but could not recall what comprised the other goods or
services. Anderson testified the other names that appear on the
aforementioned checks are friends or associates. Anderson
testified he has lived in the subject dwelling for approximately
30 years. Finally, Anderson testified the subject property was
both his and Miller's primary residence.
After hearing the testimony and considering the evidence, the
Property Tax Appeal hereby denies the board of review's motion to
dismiss due to the appellant's lack of standing. The Board
recognizes the board of review concerns regarding the ownership
interest in the subject property by Anderson and the murky
circumstances surrounding the quit claim deed. However, the
evidence in this record shows Anderson paid real estate taxes in
2006 resulting from the subject's 2005 assessment. Section 16-
160 of the Property Tax Code provides in pertinent part:
any taxpayer dissatisfied with the decision of a board
of review or board of appeals as such decision pertains
to the assessment of his or her property for taxation
purposes, . . . may, (i) in counties with less than
3,000,000 inhabitants within 30 days after the date of
written notice of the decision of the board of review,
. . . appeal the decision to the Property Tax Appeal
Board. . . Such taxpayer or taxing body, hereinafter
called the appellant, shall file a petition with the
