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

Summary

The court held that a taxpayer need not pay disputed property taxes as a condition of pursuing an assessment appeal before the Property Tax Appeal Board. It also held that a pending appeal is not divested of jurisdiction by a county collector’s later application for a judgment and order of sale, and that the resulting judgment does not estop the taxpayer from pursuing the properly filed administrative appeal. The appellate court’s judgment and the Board’s decision were therefore affirmed.