reglab/housing_qa huggingface dataset:
35 ILCS 200/16-160
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-160.     Property Tax Appeal Board; process.     In counties with  3,000,000 or more inhabitants, beginning with assessments made for the 1996  assessment year for residential property of 6 units or less and beginning with  assessments made for the 1997 assessment year for all other property, and for  all property in any county  other than a county with 3,000,000 or more inhabitants, any taxpayer  dissatisfied with the decision of a board of review or board of appeals as  such  decision pertains to the assessment of his or her property for taxation  purposes, or any taxing body that has an interest in the decision of the board  of  review or board of appeals on an assessment made by any local assessment  officer,  may, (i) in counties with less than 3,000,000 inhabitants within 30 days  after the date of written notice of the decision of  the board of review or (ii) in assessment year 1999 and thereafter  in counties with 3,000,000 or more inhabitants within 30 days after the  date of the board of review notice or within 30 days  after the date that the board of review transmits to the  county assessor pursuant to Section 16-125 its final action on  the township  in which the property is located, whichever is later,  appeal the  decision to the  Property Tax Appeal Board for review. In any appeal where the board of review  or board of appeals has given written  notice of the hearing to the taxpayer 30 days before the hearing, failure to  appear at the board of review or board of appeals hearing shall be grounds  for dismissal of the  appeal unless a continuance is granted to the taxpayer.  If an appeal is  dismissed for failure to appear at a board of review or board of appeals  hearing, the Property Tax  Appeal Board shall have no jurisdiction to hear any subsequent appeal on that  taxpayer's complaint. Such taxpayer or taxing body, hereinafter called the  appellant, shall file a petition with the clerk of the Property Tax Appeal  Board, setting forth the facts upon which he or she bases the objection,  together with a statement of the contentions of law which he or she desires to  raise, and the relief requested. If a petition is filed by a taxpayer, the  taxpayer is precluded from filing objections based upon valuation, as may  otherwise be permitted by Sections 21-175 and 23-5. However, any taxpayer not  satisfied with the decision of the board of review or board of appeals as  such decision pertains to  the assessment of his or her property need not appeal the decision to the  Property Tax Appeal Board before seeking relief in the courts.  The changes made by this amendatory Act of the 91st General Assembly shall be  effective beginning  with the 1999 assessment year.    (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
35 ILCS 200/16-165
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-165.     Forms for appeal.     The Property Tax Appeal Board shall supply  forms for appeal to the Boards of Review or Boards of Appeals.  Each Board  of Review or Board of Appeals shall provide  such forms to each person or taxing body entitled to appeal a decision of  the  Board of Review or Board of Appeals.    (Source: P.A. 88-455; 89-671, eff. 8-14-96.)
35 ILCS 200/16-170
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-170.     Hearings.     A hearing shall be granted if any party to the appeal  so requests, and, upon motion of any party to the appeal or by direction of  the Property Tax Appeal Board, any appeal may be set down for a hearing,  with proper notice to the interested parties. Notice to all interested  taxing bodies shall be deemed to have been given when served upon the  State's Attorney of the county from which the appeal has been taken.  Hearings may be held before less than a majority of the members of the  Board, and the chairman may assign members or hearing officers to hold  hearings.  Such hearings shall be open to the public and shall be conducted in  accordance with the rules of practice and procedure promulgated by  the Board. The Board, any member or hearing officer may require the  production of any books, records, papers or documents that may be material  or relevant as evidence in any matter pending before it and necessary for  the making of a just decision.    (Source: P.A. 76-689; 88-455.)
35 ILCS 200/16-175
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-175.     Subpoenas.     The Chairman of the Property Tax Appeal Board or  his or her designee may issue subpoenas which shall be served by any person  lawfully authorized to serve a subpoena under the laws of the State of  Illinois.  In case of disobedience to a subpoena, the Board may petition any  circuit court of the State for an order requiring the attendance and testimony  of witnesses. Witnesses attending any hearing held by the Property Tax Appeal  Board, pursuant to any subpoena, shall be paid the same fees and mileage that  are paid witnesses in the circuit courts of the State.    (Source: P.A. 83-1250; 88-455.)
35 ILCS 200/16-180
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-180. Procedure for determination of correct assessment. The Property  Tax Appeal Board shall establish by rules an informal procedure for the  determination of the correct assessment of property which is the subject of an  appeal.  The procedure, to the extent that the Board considers practicable,  shall eliminate formal rules of pleading, practice and evidence, and except  for any reasonable filing fee determined by the Board, may provide that costs  shall be in the discretion of the Board. A copy of the appellant's petition  shall be mailed or sent by electronic means by the clerk of the Property Tax Appeal Board to the board  of review whose decision is being appealed. In all  cases where a change in  assessed valuation of $100,000 or more is sought, the board of review  shall  serve a copy of the petition on all taxing districts as shown on the last  available tax bill. The chairman of the Property Tax Appeal Board shall  provide for the speedy hearing of all such appeals.  Each appeal shall be  limited to the grounds listed in the petition filed with the Property Tax  Appeal Board.  All appeals shall be  considered de novo and the Property Tax Appeal Board shall not be limited to the evidence presented to the board of review of the county. A party participating in the hearing before the Property Tax Appeal Board is entitled to introduce evidence that is otherwise proper and admissible without regard to whether that evidence has previously been introduced at a hearing before the board of review of the county. Where no complaint has been made to the board  of review of the county where the property is located  and the appeal is  based solely on the effect of an equalizing factor assigned to all property  or to a class of property by the board of review, the  Property Tax Appeal  Board shall not grant a reduction in assessment greater than the  amount that was added as the result of the equalizing factor.The provisions added to this Section by this amendatory Act of the 93rd  General Assembly shall be construed as declaratory of existing law and not as a  new enactment.(Source: P.A. 99-626, eff. 7-22-16.)
35 ILCS 200/16-183
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-183. Compulsory sales.  The Property Tax Appeal Board shall consider compulsory sales of comparable properties for the purpose of revising and correcting assessments, including those compulsory sales of comparable properties submitted by the taxpayer.  (Source: P.A. 96-1083, eff. 7-16-10.)
35 ILCS 200/16-190
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-190. Record of proceedings and orders.(a) The Property Tax Appeal  Board shall keep a record of its proceedings and orders and the record shall be  a public record. In all cases where the contesting party is seeking a change of  $100,000 or more in assessed valuation, the contesting party must provide a  court reporter at his or her own expense.  The original certified transcript of  such hearing shall be forwarded to the Springfield office of the Property Tax  Appeal Board and shall become part of the Board's official record of the  proceeding on appeal. Each year the Property Tax Appeal Board shall publish a  volume containing a synopsis of representative cases decided by the Board  during that year. The publication shall be organized by or cross-referenced by  the issue presented before the Board in each case contained in the  publication. The publication shall be available for inspection by the public at  the Property Tax Appeal Board offices and copies shall be available for a  reasonable cost, except as provided in Section 16-191.(b) The Property Tax Appeal Board shall provide annually, no later than  February 1, to the Governor and the General Assembly a report that contains for  each county the following:(1) the total number of cases for commercial and     industrial property requesting a reduction in assessed value of $100,000 or more for each of the last 5 years;(2) the total number of cases for commercial and     industrial property decided by the Property Tax Appeal Board for each of the last 5 years; and(3) the total change in assessed value based on the     Property Tax Appeal Board decisions for commercial property and industrial property for each of the last 5 years.(c) The requirement for providing a report to the General Assembly shall be  satisfied by filing copies of the report with the following:(1) the Speaker of the House of Representatives;(2) the Minority Leader of the House of     Representatives;(3) the Clerk of the House of Representatives;(4) the President of the Senate;(5) the Minority Leader of the Senate;(6) the Secretary of the Senate;(7) the Commission on Government Forecasting and     Accountability, as required by Section 3.1 of the General Assembly Organization Act; and(8) the State Government Report Distribution Center     for the General Assembly, as required by subsection (t) of Section 7 of the State Library Act. (Source: P.A. 100-1148, eff. 12-10-18.)
35 ILCS 200/16-191
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-191.     Publications for Chief County Assessment Officers.     The  Property Tax Appeal Board shall annually distribute to each chief county  assessment officer, free of charge, one copy of the volume published  pursuant to Section 16-190 and one copy of  any other publication produced by the Property Tax Appeal Board, upon  request.In addition, in counties with 3,000,000 or more inhabitants, the Property  Tax  Appeal Board shall electronically distribute every 30 days to the chief county  assessment  officer, free of charge, appeal information containing the following:(1) appeal year and appeal docket number;(2) Property Tax Appeal Board class and requested     level of reduction;(3) appellant name;(4) permanent index number or numbers;(5) scheduled hearing dates;(6) final assessed value determined by the Property     Tax Appeal Board;(7) date case closed at Property Tax Appeal Board;(8) reason for action;(9) intervenor name; and(10) intervenor representatives.    (Source: P.A. 93-248, eff. 7-22-03.)
35 ILCS 200/16-195
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-195.     Review of decisions.     Final administrative decisions of  the Property Tax Appeal Board are subject to review under the provisions of the  Administrative Review Law, except that in every case where a change in  assessed valuation of $300,000 or more was sought, that review shall be  afforded directly in the Appellate Court for the district in which the property  involved in the Board's decision is situated, and not in the circuit court. The  Property Tax Appeal Board shall certify the record of its proceedings only if  the taxpayer or other entity seeking review under the Administrative Review Law  pays to it for each page of legal size or smaller, the sum of 75¢ per page for  testimony taken before the Board and 25¢ per page for all other  matters  contained in the record, and for any page larger than legal size the sum of $1,  except that these charges may be waived when the Board is satisfied that the  aggrieved  party cannot afford to pay such charges. There shall be no charge to  the taxpayer or other entity for certification by the Property Tax Appeal Board  of any pages of the record which are furnished for inclusion in the record by  the taxpayer or other entity seeking review.  If payment for the record is not  made by the taxpayer or other entity within 30 days after notice from the Board  or the Attorney General of the cost thereof, the court in which the proceeding  is pending, on motion of the Board, shall dismiss the complaint.    (Source: P.A. 87-1189; 88-455.)
35 ILCS 200/Art. 16 Div. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

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

Sec. 16-200.     Review of farmland and coal assessments.     Assessments in each  county made under Sections 10-110 through 10-140 and 10-170 through 10-200  shall be subject to review by the Department to determine whether they are  being made in accordance with those Sections.  If it appears to the Department  that local assessing officials are not assigning values  determined under the  Sections cited above, the Department may order a reassessment under Section  13-10 or may order that the Board of Review reconvene to correct those  assessments.    (Source: P.A. 80-1386; 88-455.)
35 ILCS 200/16-205
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-205.     Limitation on Department review of individual assessments.     Nothing in this Code shall be construed to give the Department any power,  jurisdiction or authority to review, revise, correct or change any individual  assessment made by any local assessment officer.    (Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
35 ILCS 200/Art. 17 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

 Article 17.      State Equalization Process
35 ILCS 200/17-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 17-5.     Equalization among counties.     The Department shall act as an  equalizing authority.  It shall examine the abstracts of property assessed for  taxation in the counties and in the assessment districts in counties having  assessment districts, as returned by the county clerks, and shall equalize the  assessments between counties as provided in this Code.  Except as hereinafter  provided, the Department shall lower or raise the total assessed value of  property in each county as returned by the county clerk, other than  property  assessed under Sections 10-110 through 10-140 and 10-170 through 10-200, so  that the property will be assessed at 33 1/3% of its fair cash value.The Department shall annually determine the percentage relationship, for each  county of the State, between the valuations at which locally-assessed property,  other than property assessed under the Sections 10-110 through 10-140 and  10-170 through 10-200, as listed by assessors and revised by boards  of review, and the estimated 33 1/3% of the fair cash value of  the  property.  To make this analysis, the Department shall use property transfers,  property appraisals, and other means as it deems proper and reasonable.With the ratio determined for each county, the  Department shall then  determine the percentage to be added to or deducted from the aggregate reviewed  assessment on property subject to local assessment jurisdiction, other than  property assessed under the Sections  cited above, to produce a ratio of  assessed value to 33 1/3% of the fair cash value equivalent to 100%.    (Source: P.A. 91-555, eff. 1-1-00.)
35 ILCS 200/17-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 17-10. Sales ratio studies. The Department shall monitor the  quality of local assessments by designing, preparing and using ratio studies,  and shall use the results as the basis for equalization decisions.  In  compiling sales ratio studies, the Department shall exclude from the reported  sales price of any property any amounts included for personal property and,  for sales occurring through December 31, 1999, shall exclude  seller paid points.  The Department shall not include in its sales ratio  studies sales of property which have been platted and for which an increase in  the assessed valuation is restricted by Section 10-30.  The Department shall not include in its sales ratio studies the initial sale  of residential property that has been converted to condominium property. The Department shall include compulsory sales occurring on or after January 1, 2011 in its sales ratio studies.   The Department shall also consider whether the compulsory sale would otherwise be considered an arm's length transaction, based on existing sales ratio study standards.When the declaration  required under the Real Estate Transfer Tax Law contains financing information  required under Section 31-25, the Department shall adjust sales prices to  exclude seller-paid points and shall adjust sales prices to "cash value" when  seller related financing is used that is different than the prevailing cost of  cash. The prevailing cost of cash for sales occurring on or after January 1,  1992 shall be established as the monthly average 30-year fixed Primary Mortgage  Market Survey rate for the North Central Region as published weekly by the  Federal Home Loan Mortgage Corporation, as computed by the Department, or such  other rate as determined by the Department.  This rate shall be known as the  survey rate. For sales occurring on or after January 1, 1992, through  December 31, 1999, adjustments in  the prevailing cost of cash shall be made only after the survey rate has been  at or above 13% for 12 consecutive months and will continue until the survey  rate has been below 13% for 12 consecutive months.  For sales occurring on or after January 1, 2000, adjustments for seller paid  points and adjustments in the prevailing cost of cash shall be made only after  the survey rate has been at or above 13% for 12 consecutive months and will  continue until the survey rate has been below 13% for 12 consecutive months. The Department shall make  public its adjustment procedure upon request.  (Source: P.A. 96-1083, eff. 7-16-10.)
35 ILCS 200/17-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 17-15.     Tentative equalization factor.     The Department shall forward to  the County Clerk of each county in each year its estimate of the percentage,  established under Section 17-5, to be added to or deducted from the aggregate  of the locally assessed property in that county, other than property assessed  under Sections 10-110 through 10-140 and 10-170 through 10-200. The percentage  relationship to be certified to each county  by the Department as provided by Section 17-25 shall be determined by the ratio  between the percentage estimate so made and forwarded, as provided by this  Section, and the level of assessments of the assessed valuations as made by the  assessors and thereafter finally revised by the board of review of that county.  Such estimate shall be forwarded by the Department  to  the County Clerk of any County within 15 days after the chief county  assessment officer files with the Department an abstract of the assessments  of the locally assessed property in the county, as finally  revised.  The abstract shall be in substantially the same form as  required of the County Clerk by Sections 9-250 and 9-255 after  completion of the revisions thereafter to be made by the board of review of the  county, except that the abstract shall  specify separately the amount of omitted property, and the amount of  improvements upon property assessed for the first time in that year.  The chief county assessment officer shall forward the abstract to the  Department within 30 days after returning the county assessment books to the  county board of review.    (Source: P.A. 91-555, eff. 1-1-00.)
35 ILCS 200/17-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 17-20.     Hearing on tentative equalization factor.     The Department  shall, after publishing its tentative equalization factor and giving notice  of hearing to the public in a newspaper of general circulation in the county,  hold a hearing on its estimate not less than 10 days nor more than 30 days from  the date of the publication.  The notice shall state the date and time of the  hearing, which shall be held in either Chicago or Springfield, the basis for  the estimate of the Department, and further information as the Department may  prescribe. The Department shall, after giving a hearing to all interested  parties and opportunity for submitting testimony and evidence in support of or  adverse to the estimate as the Department considers requisite, either confirm  or revise the estimate so as to correctly represent the considered judgment of  the Department respecting the estimated percentage to be added to or deducted  from the aggregate assessment of all locally assessed property in the county  except property assessed under Sections 10-110 through 10-140 or 10-170 through  10-200.  Within 30 days after the conclusion of the hearing the Department  shall mail to the County Clerk, by certified mail, its determination with  respect to such estimated percentage to be added to or deducted from the  aggregate assessment.     (Source: P.A. 91-555, eff. 1-1-00.)
35 ILCS 200/17-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 17-25.     Application of final equalization factor.     The assessments of  all property, other than property assessed under Sections 10-110 through 10-140  and 10-170 through 10-200, as returned by the county clerks, shall be  equalized by adding to the aggregate assessed value thereof in every county in  which the Department finds the valuation to be less than 33 1/3% of the fair  cash value of the property, the rate per cent which will raise the aggregate  assessed valuation to 33 1/3% of fair cash value, and by deducting from the  aggregate assessed value thereof, in every county in which the  Department finds the valuation to be more than 33 1/3% of the fair cash value,  the rate per cent which will reduce the aggregate assessed valuation to  33 1/3% of fair cash value.However, no equalization factor shall be certified by the Department to  raise or reduce the aggregate assessed value of any county in  which  the aggregate assessed value of property other than that assessed under the  Sections cited above, is more than 99% and less than 101% of 33 1/3% of fair  cash value.    (Source: P.A. 91-555, eff. 1-1-00.)