Petition for review of order of the Property Tax Appeal Board. PTAB Docket No. 94--883--C--3.
Rule 23 Order Redesignated Opinion and Ordered Published January 10, 1997. Rehearing Denied February 11, 1997. Released for Publication February 11, 1997.
The Honorable Justice Colwell delivered the opinion of the court. McLAREN and Hutchinson, JJ., concur.
The opinion of the court was delivered by: Colwell
JUSTICE COLWELL delivered the opinion of the court:
Petitioner, Wal-Mart Corporation, appeals the Property Tax Appeal Board's (PTAB) tax assessment on a parcel of its property. Wal-Mart contends that it was denied its constitutional right to due process because (1) the PTAB did not effectively notify Wal-Mart that the assessment was being appealed and (2) the PTAB did not consider Wal-Mart's evidence on the appeal. Accordingly, Wal-Mart argues that the PTAB's raising the assessed value of its property from $1,460,270 to $2,631,490 on appeal must be reversed.
We are reviewing the PTAB's decision under section 16--195 of the Property Tax Code (Code) (35 ILCS 200/16--195 (West 1994)). Under section 16--95 of the Code, in cases where a change in assessed valuation of $300,000 or more was sought, review shall be afforded directly in the appellate court, and not in the circuit court. We affirm the PTAB's decision.
The facts show that Wal-Mart owns a piece of property in McHenry County. This property was assessed for the 1994 tax year at $1,854,020. Wal-Mart appealed this assessment to the McHenry County Board of Review (board of review), which subsequently lowered the assessed value of the property to $1,460,270. The respondents, Community High School District 155 and Community Consolidated School District No. 47 (school districts), appealed the board of review's decision to the PTAB.
Wal-Mart received a letter dated August 25, 1995, from the PTAB stating that the board of review's decision was being appealed to the PTAB. The letter stated that the school districts had filed an appeal and informed Wal-Mart:
"As is provided in our Rules, we are enclosing blank Request to Intervene forms. If you wish to participate in the appeal of your property assessment, please complete the Request to Intervene and return it to the above address by 09/08/95. Should you also wish to submit documentary evidence to support your position, you must do so by the date above or request an extension of time for filing the same."
Wal-Mart did not file the request to intervene form with the PTAB and did not submit any evidence.
On October 3, 1995, the PTAB issued a decision raising the assessed value of Wal-Mart's property to $1,854,020. In a letter to the PTAB dated October 12, 1995, the school districts stated that the numerical value in the decision was inconsistent with the language of the decision, which indicated that the assessed value was to be $2,633,333. On October 17, 1995, the PTAB increased the assessed value of Wal-Mart's property to $2,631,490.
We note that under the official rules of the PTAB the PTAB is allowed to amend its decision at any time before the expiration of 35 days if a mistake in the calculation of an assessment or other clerical error is discovered. Accordingly, the decision of October 17, 1995, became the final administrative decision. See 86 Ill. Adm. Code § 1910.40(f) (1994).
Wal-Mart filed a motion for reconsideration before the PTAB on October 27, 1995. The motion had not yet been ruled upon by November 14, 1995, when Wal-Mart filed this petition for review. There is no jurisdictional requirement that Wal-Mart wait until the PTAB rules on the motion before appealing to this court. See 86 Ill. Adm. Code § 1910.40(h) (1994); 35 ILCS 200/16--195 (West 1994).
On appeal, Wal-Mart contends that it was denied due process of law because it was not adequately notified of the appeal. Further, Wal-Mart argues that its due process rights were violated because it was not given an ...