By Matthew A. Quick In light of the decision in Cook County Board of Review v Property Tax Appeal Board, if a violation of uniformity (an unfair assessment when considering the value of comparable properties) is proven by clear and convincing evidence to a property tax appeal board, then property is not equitably assessed for levying tax thereon and a new assessment must be given. This is true regardless of whether two condominium buildings have the same physical characteristics and percentage of ownership in the common elements. The assessments of the condominiums should not rest merely on these factors. Rather, the assessments of the condominiums should differ depending the means by which they had been subdivided or any other characteristics.