Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.5 - Construction and Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Standards. This Part is to be construed in accordance with the appropriate
			 provisions of the Statute on Statutes [5 ILCS 70
			 ].
b) Definitions. The following
			 words and phrases, whenever used in this Part, include in their meaning the
			 definitions set below:
1) Board - Property Tax
			 Appeal Board.
2) The Code -
			 Property Tax Code [35 ILCS 200 ].
3) Real Property -
The land itself,
			 with all things contained therein, and also all buildings, structures and
			 improvements, and other permanent fixtures thereon, including all oil, gas,
			 coal and other minerals in the land and the right to remove oil, gas and other
			 minerals, excluding coal, from the land, and all rights and privileges
			 belonging or pertaining thereto, except where otherwise specified by the
			 Code.
(Section 1-130 of the Code)
4) Farm -
When used in connection
			 with valuing land and buildings for an agricultural use, any property used
			 solely for the growing and harvesting of crops; for the feeding, breeding and
			 management of livestock; for dairying or for any other agricultural or
			 horticultural use or combination thereof; including, but not limited to, hay,
			 grain, fruit, truck or vegetable crops, floriculture, mushroom growing, plant
			 or tree nurseries, orchards, forestry, sod farming and greenhouses; the
			 keeping, raising and feeding of livestock or poultry, including dairying,
			 poultry, swine, sheep, beef cattle, ponies or horses, fur farming, bees, fish
			 and wildlife farming. The dwellings and parcels of real property on which farm
			 dwellings are immediately situated shall be assessed as a part of the farm.
			 Improvements, other than farm dwellings, shall be assessed as a part of the
			 farm and in addition to the farm dwellings when such buildings contribute in
			 whole or in part to the operation of the
farm.
For purposes
			 of
this Part,
"farm" does not include property which is
			 primarily used for residential purposes even though some farm products may be
			 grown or farm animals bred or fed on the property incidental to its primary
			 use. The ongoing removal of oil, gas, coal or any other mineral from property
			 used for farming shall not cause that property to not be considered as used
			 solely for farming.
(Section 1-60 of the Code)
5) Fair Cash Value - The amount for which a
			 property can be sold in the due course of business and trade, not under duress,
			 between a willing buyer and a willing seller. (Section 1-50 of the
			 Code)
6)
PIN; Property
			 Index Number;
Permanent Index Number; Parcel Index Numbering
-
			 A number used to identify a parcel of property for assessment and taxation
			 purposes. The index number shall constitute a sufficient description of the
			 property to which it has been assigned, wherever a description is required by
			 the Code. "Property Index Number" and "Permanent Index Number" shall be
			 construed to be interchangeable terms.
(Section 1-120 of the
			 Code)
7)
Taxing District;
			 Taxing Body - Any unit of local government, school district or community
			 college district with the power to levy taxes. "Taxing District" and "Taxing
			 Body" shall be construed to be interchangeable terms.
(Section 1-150
			 of the Code)
8) Party, Interested
			 Party - Either the contesting party, i.e., the appellant (owner, taxpayer or
			 taxing district) or the board of review (appellee), or the intervenors (taxing
			 district, owner or taxpayer).
9)
			 Attorney - Any individual admitted to the practice of law in this State as set
			 forth in the Attorney Act [705 ILCS 205 ].
10) Brief - A document that contains a
			 summary of the facts, the pertinent case law and statutes, and an argument on
			 how the laws apply to the facts supporting a particular position.
11) Quadrennial Assessment -
The
			 general assessment of real
property
required by law to be made
			 once every four years
. (Sections 1-65, 9-215, 9-220 and 9-225 of the
			 Code)
12)
Triennial
			 Assessment - In counties of 3,000,000 or more inhabitants, the general
			 assessment of real property required by law to be made once every three
			 years.
(Section 9-220 of the Code)
13) Notice of Decision or Order - A written
			 notice of decision or order of the Property Tax Appeal Board in any appeal may
			 be disseminated to all parties and all other authorities affected thereby by
			 placing same in the U.S. mail with postage fully prepaid or made available by
			 electronic means.
14) Certification
			 of Decision or Order - Certification shall be deemed to be the later of:
A) the date the decision or order is placed
			 in the U.S. mail with postage fully prepaid to the parties of record;
			 or
B) the date the decision or
			 order is transferred or made available by electronic means to the proper
			 authorities.
15)
			 Compulsory Sale -
A)
the sale of real
			 estate for less than the amount owed to the mortgage lender or mortgagor, if
			 the lender or mortgagor has agreed to the sale, commonly referred to as a
			 "short sale"; and
B)
the first sale of real estate owned by a financial institution as a
			 result of a judgment of foreclosure, transfer pursuant to a deed in lieu of
			 foreclosure, or consent judgment, occurring after the foreclosure proceeding is
			 complete.
(Section 1-23 of the Code)
16) Electronic Filing Portal ("EFP") - The
			 system used by the Board to accept a petition for appeal and supporting
			 evidence electronically. The EFP can be accessed at the Board's website as
			 stated in Section 1910.20(c).