35 ILCS 200/16-185
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-185. Decisions. The Board shall make a decision in each appeal or  case appealed to it, and the decision shall be based upon equity and the weight  of evidence and not upon constructive fraud, and shall be binding upon  appellant and officials of government.  The extension of taxes on any  assessment so appealed shall not be delayed by any proceeding before the Board,  and, in case the assessment is altered by the Board, any taxes extended upon  the unauthorized assessment or part thereof shall be abated, or, if already  paid, shall be refunded with interest as provided in Section 23-20.The decision or order of the Property Tax Appeal Board in any such  appeal, shall, within 10 days thereafter, be certified at no charge to  the appellant and to the proper authorities, including the board of  review or board of appeals whose decision was appealed, the county clerk  who extends taxes  upon the assessment in question, and the county collector who collects  property taxes upon such assessment.The final administrative decision of the Property Tax Appeal Board shall be deemed served on a party when a copy of the decision is: (1) deposited in the United States Mail, in a sealed package, with postage prepaid, addressed to that party at the address listed for that party in the pleadings; except that, if the party is represented by an attorney, the notice shall go to the attorney at the address listed in the pleadings; or (2) sent electronically to the party at the e-mail addresses provided for that party in the pleadings. The Property Tax Appeal Board shall allow each party to designate one or more individuals to receive electronic correspondence on behalf of that party and shall allow each party to change, add, or remove designees selected by that party during the course of the proceedings.  Decisions and all electronic correspondence shall be directed to each individual so designated.If the Property Tax Appeal Board renders a decision lowering the  assessment of a particular parcel after the deadline for filing complaints  with the board of review or board of appeals or after adjournment of the  session of  the board of review or board of appeals at which assessments for the  subsequent year or years of the same general assessment period, as provided in Sections 9-215 through 9-225, are  being considered, the taxpayer may, within 30 days after the date of  written notice of the Property Tax Appeal Board's decision, appeal the  assessment for such subsequent year or years directly to the Property Tax  Appeal Board.If the Property Tax Appeal Board renders a decision lowering the  assessment of a particular parcel on which a residence  occupied by the  owner is situated, such reduced assessment, subject to equalization, shall  remain in effect for the remainder of the general assessment period as provided  in Sections 9-215 through 9-225, unless that parcel is subsequently sold in  an arm's length transaction establishing a fair cash value for the parcel that  is different from the fair cash value on which the Board's assessment is  based, or unless the decision of the Property Tax Appeal Board is reversed  or modified upon review.  (Source: P.A. 99-626, eff. 7-22-16; 100-216, eff. 8-18-17.)