The Lake County Board of Review v. Illinois Property Tax Appeal Board

Illinois Appellate Court
Civil Court
Citation
Case Number: 
2013 IL App (2d) 120429
Decision Date: 
May 6, 2013
District: 
2d Dist.
Division/County: 
PTAB
Justice: 
HUDSON
Holding: 
Vacated and remanded.
Property Tax Appeal Board (PTAB) issued a decision finding substantial portions of 180 acres of land owned by private golf club to be open space within meaning of Section 10-155 of Property Tax Code. PTAB should, on remand, consider whether there is some substantial nexus between 8.72 acres of improvements (swimming pool, stables, parking lot, etc.) and golf course, such that improvements relate directly to course and facilitate its existence. (BURKE and JORGENSEN, concurring.)