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

In a property tax assessment matter, the Illinois Supreme Court affirmed the opinion of the appellate court which found that a taxpayer is not required to pay disputed property taxes as a condition precedent to pursuing an appeal before the Property Tax Appeal Board under section 16-160 of the Property Tax Code. The court also concluded that a concurrent action where the circuit court entered a judgment and order of sale for delinquent taxes did not divest the PTAB of jurisdiction to consider the appeal. (THEIS, OVERSTREET, ROCHFORD, and O’BRIEN, concurring. NEVILLE and HOLDER WHITE, dissenting)