DOCKET NO.: 06-23202.001-R-1
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After reviewing the record and considering the evidence, the Property Tax Appeal Board finds that it has jurisdiction over the parties and the subject matter of this appeal. The Property Tax Appeal Board further finds that a reduction in the subject's assessment is not warranted.
The appellant's argument was unequal treatment in the assessment process. The Illinois Supreme Court has held that taxpayers who object to an assessment on the basis of lack of uniformity bear the burden of proving the disparity of assessment valuations by clear and convincing evidence. Kankakee County Board of Review v. Property Tax Appeal Board, 131 Ill.2d 1 (1989). The evidence must demonstrate a consistent pattern of assessment inequities within the assessment jurisdiction. After an analysis of the assessment data, the Board finds the appellant has not overcome this burden.
Both parties presented assessment data and descriptions on a total of eight equity comparables. The board of review's comparables were most similar to the subject in age. They were also similar to the subject in design, exterior construction and size. Due to their similarities to the subject, they received the greatest weight in the Board's analysis. These comparables had improvement assessments ranging from $15.46 to $16.05 per square foot. The subject's improvement assessment of $15.40 per square foot is below this range. After considering adjustments and the differences in both parties' suggested comparables when compared to the subject property, the Board finds the subject's assessment is supported by the most comparable properties contained in the record and a reduction in the subject's assessment is not warranted.
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