Shawnee Community Unit School District No. 84 v. Illinois Property Tax Appeal Board

Summary

The court affirmed the appellate court and the Property Tax Appeal Board, holding that a taxpayer need not pay disputed property taxes to maintain an assessment appeal before the Board. It also held that a county collector’s application for judgment and order of sale does not divest the Board of jurisdiction over a properly filed appeal, and that the resulting judgment does not estop the taxpayer from pursuing that appeal because the assessment challenge could not be litigated in the delinquency proceeding.