Illinois Appellate Court
Civil Court
Property Tax Code
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.)