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Illinois Appellate Court dismisses assessment challenge seeking writ of mandamus
  • Franczek Radelet PC
  • USA
  • March 19 2014

The Illinois Appellate Court recently dismissed a petition for a writ of mandamus in which the plaintiffs challenged the legality of taxes assessed on


Community College allowed to proceed with complaint of over abatement of property taxes
  • Franczek Radelet PC
  • USA
  • October 24 2014

The Illinois Appellate Court recently allowed Illinois Valley Community College District No. 513 and several county governments to proceed with a


Illinois Appellate Court Finds Hospital Property Tax Exemption Statute Unconstitutional
  • Franczek Radelet PC
  • USA
  • January 7 2016

In a 46-page decision issued yesterday by the 4th District Appellate Court, a recently enacted provision of the Illinois Property Tax Code, Section


Additional Analysis of Illinois Appellate Court Decision Finding Hospital Property Tax Exemption Unconstitutional
  • Franczek Radelet PC
  • USA
  • January 14 2016

A new chapter has been added to the long saga of property tax exemptions for hospitals in Illinois. Last week, an Illinois Appellate Court struck


PTAB issues decision in long-running open space assessment battle
  • Franczek Radelet PC
  • USA
  • November 19 2014

The Illinois Property Tax Appeal Board (PTAB) recently issued a decision finding that the clubhouse, parking lot, swimming pool, and tennis courts at


Municipalities Must Pay Refunds from Dissolved TIF Districts
  • Franczek Radelet PC
  • USA
  • December 5 2016

The Illinois Appellate Court recently upheld a trial court’s ruling that property tax refunds from a dissolved TIF District must be paid by the


Appellate Court clears the way for improvements at a golf course to receive favorable “open space” designation
  • Franczek Radelet PC
  • USA
  • August 10 2011

The Second District Appellate Court recently addressed whether buildings, structures, and improvements at a golf club should be considered “open space” for property tax assessment purposes


Divided Appellate Court denies tax exemption for sale-leaseback property
  • Franczek Radelet PC
  • USA
  • August 4 2011

The Fourth District Appellate Court recently found that the Department of Revenue correctly denied a property tax exemption where a charitable organization sold a property to a limited liability company formed by a concerned donor and then leased the property back under terms intended to have given the charity sufficient control over the property to qualify for an exemption


Continuing care retirement community denied property tax exemption
  • Franczek Radelet PC
  • USA
  • April 7 2014

The Illinois Appellate Court recently upheld the denial of a property tax exemption on both charitable and religious grounds for the Meridian Village


New law changes property tax assessments on leasehold interests at military bases
  • Franczek Radelet PC
  • USA
  • June 12 2014

The leasing of government-owned, tax-exempt property can raise many policy questions for local assessing officials. Some of those questions are