Appellate Court of Illinois September 24, 2002, 1-00-2976 (Cook County Board of Review v. Property Tax Appeal Board)

JUSTICE CAHILL

delivered the opinion of the court:

We consider whether the Illinois Property Tax Appeal Board (PTAB) violated its rules when it considered an appraisal report dated two years earlier than the date of assessment at issue. We conclude that consideration of the appraisal report does not violate PTAB rules.