Illinois Appeals Court Finds No Record Supporting Jurisdiction, Dismisses Property Tax Appeal

The Illinois Appellate Court, Fifth District, dismissed the taxpayers’ appeal due to lack of jurisdiction. The taxpayers complained about the property tax process and alleged unlawful and unconstitutional assessment practices. An appeal was filed with the Property Tax Appeal Board, which dismissed the appeal after failing to receive certain information from the taxpayers. The taxpayers then filed a tax objection complaint in the circuit court which ruled that the taxpayers failed to prove, by clear and convincing evidence, that the Assessor’s assessments were illegal. On appeal, the Appellate Court found that the record contained no information that would allow the ...