Section Newsletters

Articles From Mary Nicolau

Chair’s Final Note By Mary Nicolau State and Local Taxation, June 2021 A note from the outgoing chair, Mary Nicolau.
Appellate Court affirms Illinois Property Tax Appeal Board’s decision to uphold the Cook County Board of Review’s ruling to deny petitioner’s request for a reduction in assessment based on vacancy By Mary Nicolau State and Local Taxation, April 2014 A summary of the recent case of John J. Moroney Co. v. Illinois Property Tax Appeal Board.
Appellate court again vacates and remands to the Illinois Property Tax Appeals Board to define and develop a legal standard when determining what constitutes “open space” for assessing golf courses By Mary Nicolau State and Local Taxation, May 2013 Recently, the Illinois Appellate Court vacated and remanded, for a second time, a Property Tax Appeals Board’s decision concerning the assessment of the land and improvements of a private golf club.
Appellate court holds treasurer not subject to higher post-judgment interest rate with indemnity awards By Mary Nicolau State and Local Taxation, April 2012 The Illinois Appellate Court recently issued a unanimous opinion addressing the post-judgment interest rate applicable to awards made pursuant to the Indemnity Fund.
Incentives for industrial building owners or future owners By Mary Nicolau State and Local Taxation, August 2009 An overview of the Class 6B incentive offered by the Cook County Assessor’s Office. 
Welcome note from the 2006-2007 Chair By Mary Nicolau State and Local Taxation, July 2006 I wanted to introduce myself. My name is Mary Nicolau and I am the 2006-2007 Chair of the ISBA’s State and Local Taxation Section.
An overview of the recent “TIF” ruling in Board of Education v. Burr Ridge By Mary Nicolau State and Local Taxation, December 2003 For many communities, Tax Increment Financing ("TIF") plays an important role in luring developers to develop properties.
REAL estate tax relief for not-for-profit corporations By Mary Nicolau State and Local Taxation, November 2002 Cook County offers a special classification for real estate tax assessment for properties owned by not-for-profit corporations.

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