Illinois Administrative Code › Title 86 - REVENUE › Part 110 - LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT › Section 110.145 - Practice and Procedure for Hearings on Property Tax Matters Before the Illinois Department of Revenue

Current through Register Vol. 48, No. 28, July 12, 2024
a) All
			 complaints, petitions or answers in any proceeding before the Department and
			 every motion or application in relation thereto and all letters and telegrams
			 shall be addressed to the Department at its office in Springfield.
b) All applications for review of assessments
			 made by the Department shall be in writing, and may contain a brief of the
			 points and authorities relied upon, and shall be signed by the petitioner or
			 applicant in person or by counsel. All subsequent communications, briefs and
			 written arguments shall be likewise signed. Application for review and
			 correction of any assessment shall be filed with the Department within 10 days
			 from the date of publication of the assessment in the State "official
			 newspaper". When application for review is made, the assessment decision
			 complained of shall be further considered by the Department and notice shall be
			 given of its decision by certified mail.
c) An application for a hearing shall be
			 filed by any party who feels aggrieved by a decision of the Department where
			 review of an assessment has been made upon application or where an exemption
			 decision has been made, and notice has been given of the Department's decision.
			 Such application for hearing shall be in writing and shall be filed with the
			 Department within 20 days after said decision has been rendered and notice
			 thereof mailed. Petitions for hearing shall state concisely the mistakes
			 alleged to have been made or the new evidence to be presented.
d) The Department shall provide a reporter to
			 make a transcript of the proceedings of the hearing, which transcript shall
			 belong to the Department and become a part of its official record. A transcript
			 of the record made at such hearing may be obtained upon payment of the charge
			 set forth in Section
			 110.150 of this
			 Part.
e) All hearings before the
			 Department will be held at the time and place designated by the Department. All
			 such hearings shall be public.
f)
			 Only one copy of exhibits filed before the Department is required for exemption
			 matters, but in other matters the Department shall require three
			 copies.
g) Hearings by the
			 Department on tentative equalization factors under Section 17-20 of the
			 Property Tax Code [35 ILCS
			 200/17-20 ] and on apportionment of taxes for taxing
			 districts that lie in two or more counties under Section 18-155a [35 ILCS
			 200/18-155a ] shall be conducted pursuant to Sections 17-20 and 18-155a,
			 respectively, and are excluded from Section
			 110.145
			 and 86 Ill. Adm. Code 200.
h) The
			 following Sections of the Department rules relating to practice and procedure
			 for hearings shall apply to proceedings conducted under this Part:
			 200.101,
			 200.105,
			 200.107,
			 200.110,
			 200.115,
			 200.120(a)
			 and (c) only,
			 200.125,
			 200.130,
			 200.140(b), (c), (d) and
			 (e) only,
			 200.145,
			 200.150,
			 200.155,
			 200.160(b), (c), (d), (e),
			 (f), (g) and (h) only,
			 200.162,
			 200.165,
			 200.170,
			 200.185,
			 200.190,
			 200.195,
			 200.200,
			 200.210,
			 200.215,
			 200.220
			 and
			 200.225.