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Results: 1-10 of 23

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 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


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


Illinois Supreme Court finds Millennium Park usage agreement to be non-taxable license
  • Franczek Radelet PC
  • USA
  • January 3 2011

Alternative uses for exempt property has become a hot topic for many units of local government in recent months


Illinois Supreme Court rules on the reach of the Property Tax Extension Limitation Law (PTELL)
  • Franczek Radelet PC
  • USA
  • June 2 2011

In a recently released decision, the Illinois Supreme Court addressed a unique factual situation that touches on several hot button topics, including consolidation, the tax base of a multi-county school district, and the Property Tax Extension Limitation Law (PTELL


Bankruptcy sale found insufficient to support assessment reduction
  • Franczek Radelet PC
  • USA
  • June 18 2010

Generally the best evidence of a property's market value is a recent sale price, but that is not always the case


Federal appellate court issues rare property tax decision
  • Franczek Radelet PC
  • USA
  • February 22 2011

The Seventh Circuit Court of Appeals recently released a decision regarding the assessment and collection of property taxes in Illinois


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


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


Illinois Appellate Court upholds denial of religious property tax exemption
  • Franczek Radelet PC
  • USA
  • August 24 2011

In Armenian Church of Lake Bluff v. Department of Revenue, the First District Appellate Court upheld the denial of a property tax exemption for a 5-acre property on the shore of Lake Michigan improved with a single family residence that the owners claimed was the parsonage and cathedral of a church they created