Minooka Community High School District No. 111 v. Illinois Property Tax Appeal Board

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State: Illinois

Court: 3rd District Appellate

Docket No: 3-08-0561 Rel

Case Date: 01/12/2010

Preview:3--08--0561 ______________________________________________________________________________ Filed January 12, 2010 CORRECTED 1/28/10 IN THE APPELLATE COURT OF ILLINOIS THIRD DISTRICT A.D., 2010 MINOOKA COMMUNITY HIGH SCHOOL DISTRICT NO. 111 and MINOOKA COMMUNITY CONSOLIDATED SCHOOL DISTRICT NO. 201, ) Petition for Review of the Order of ) the Property Tax Appeal Board ) ) Docket No. ) 04-00860.001-I-3 ) Petitioners, ) ) v. ) ) THE ILLINOIS PROPERTY TAX ) APPEAL BOARD, CARLOS X. ) MONTOYA, in His Official Capacity ) as Chairman of the Illinois Property Tax ) Appeal Board, AUX SABLE LIQUID ) PRODUCTS, L.P., and GRUNDY ) COUNTY BOARD of ) REVIEW, ) ) Respondents. ) ______________________________________________________________________________ JUSTICE O'BRIEN delivered the opinion of the court: ______________________________________________________________________________ Petitioners Minooka Community High School District No. 111 and Minooka Community Consolidated School District No. 201 (collectively the School Districts) appeal a ruling of the Illinois Property Tax Appeal Board (PTAB), in which PTAB allowed Aux Sable to take a voluntary dismissal of its appeal of the Grundy County Board of Review's (Board of Review) tax assessment of Aux Sable's property for the year 2004, after the School Districts had successfully intervened in the proceedings and were in the process of obtaining their own valuation of the property. We reverse

the decision of PTAB and remand the cause for further proceedings. FACTS This case is part of a series of appeals involving the Board of Review's yearly assessments of the tax value of Aux Sable's natural gas extraction facility, which is located in Grundy County, Illinois. This case, like the others, began with Aux Sable appealing the Board of Review's tax assessment valuation of its natural gas extraction facility, which came into being in Grundy County pursuant to a tax increment financing agreement between Aux Sable and the School Districts and other taxing districts in Grundy County. In this particular case, the Board of Review's final decision of the valuation for the property for the year 2004 was issued on February 11, 2005. On March 10, 2005, Aux Sable filed an appeal with PTAB seeking review of the Board of Review's 2004 tax assessment valuation. The School Districts did not attempt to file an appeal with PTAB, although, theoretically, they had the right to do so. Under the Property Tax Code (Tax Code) (35 ILCS 200/16160 (West 2004)) and PTAB rules (the Illinois Administrative Code) promulgated pursuant to the Code, "[a]ny taxing body that has a revenue interest in a decision of the board of review may file an appeal by filing its petition within 30 days after the postmark date of the written notice to the taxpayer of a decision by the board of review." 86 Ill. Adm. Code

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