On July 30, 2010, the First District Appellate Court, Fifth Division, published a a PTAB decision concerning uniformity and condominiums. The Cook County Board of Review v. The Property Tax

Appeals Board, Illinois Appellate Court, First District, No. 1-08-2060 (July 30, 2010).

The PTAB found that Crestwood Condominium Association had adequately demonstrated the subject property was inequitably

assessed by clear and convincing evidence (if the base of an appeal is unequal treatment in the assessment process, the burden of proof to show the inequity of the assessments).

The Court affirmed the PTAB’s decision, applying a manifest weight standard of review to the PTAB’s decision on appeal.