Jorgensen v. Berrios

Illinois Appellate Court
Civil Court
Property Tax Code
Citation
Case Number: 
2020 IL App (1st) 191133
Decision Date: 
Thursday, August 13, 2020
District: 
1st Dist.
Division/County: 
Cook Co., 4th Div.
Holding: 
Affirmed.
Justice: 
GORDON

Plaintiffs filed suit disputing assessment of value of a historic residence they owned, alleging they are entitled to a tax freeze under Property Tax Code. Court properly dismissed complaint for lack of subject-matter jurisdiction. Plaintiffs cannot show that assessment represented a fraudulently excessive assessment such that the remedy at law would be inadequate. Plaintiffs are required to exhaust the administrative procedures set forth in Property Tax Code to challenge their assessments. (LAMPKIN and BURKE, concurring.)