Kohl’s Illinois, Inc. v. Marion County Board of Revision

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In this property tax appeal, the Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) concluding that the Marion County Board of Revision (BOR) and the River Valley Local School District Board of Education (school board) were barred by res judicata and collateral estoppel from seeking to enforce a recorded covenant that purported to prohibit Kohl’s Illinois, Inc., the property owner in this case, from contesting the Marion County auditor’s valuations of the property, holding that the BTA properly applied collateral estoppel.After the Supreme Court remanded this case in Kohl’s I, the BTA remanded the matter to the BOR to determine value. No appeal was taken from this decision. On remand at the BOR, Kohl’s introduced an appraisal report and testimony in support of a reduced value. When the BOR retained the auditor’s valuation, Kohl’s appealed. The BTA held that it had already decided not to enforce the covenant at issue in its earlier decision and that the BOR and school board were barred by res judicata and collateral estoppel from seeking enforcement of the covenant. The Supreme Court affirmed, holding that the BTA did make a determination as to the covenant issue. View "Kohl's Illinois, Inc. v. Marion County Board of Revision" on Justia Law