Cumberland Acquisition, LLC v. Illinois Property Tax Appeal Board

Petitioner challenged the Illinois Property Tax Appeal Board’s dismissal of two tax appeals regarding the assessment of a commercial property in Chicago. The Appeal Board dismissed petitioner’s tax appeal as a sanction for submitting an appraisal from a real estate appraiser whose license had expired. The appellate court reversed and remanded, finding that the Appeal Board exceeded its statutory authority as a matter of law where the legislature has directed the Appeal Board to resolve tax appeals based o the equity and weight of the evidence. (ELLIS and D.B. WALKER, concurring)