Illinois Appellate Court
Civil Court
Property Tax Appeal Board
Petitioner nursing home argues that Property Tax Appeal Board overstated fair market value of its property and failed to consider its argument and evidence that the property was inequitably assessed in comparison to similar properties. Petitioner did not show that property was inequitably assessed in comparison to similar properties. Board's decision to accord no weight to the real estate transfer declaration form was not against manifest weight of evidence. Board's decision to rely on parts of expert's appraisal and its determination of the property's fair market value were not against manifest weight of evidence.(BURKE, concurring; GORDON, specially concurring.)