Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.68 - Subpoenas

Current through Register Vol. 48, No. 28, July 12, 2024
a) Issuance. Upon
			 written request by a party to an appeal, the Chairman of the Board or his
			 designee may issue a subpoena, as authorized by Section 16-175 of the Code, for
			 the attendance of a witness or the production of books, records,
			 correspondence, documents, papers or other evidence to facilitate the
			 determination of the correct assessment of any parcel of real property.
			 Requests for subpoenas may be made by any party. The request for the issuance
			 of a subpoena to the property owner or taxpayer shall incorporate a showing by
			 affidavit from a designated appraiser or county assessing official that such
			 subpoena is reasonably required to obtain information that cannot be obtained
			 elsewhere by the exercise of due diligence or through requests for information
			 and is necessary to obtain information essential to derive an estimate of value
			 of the real property under appeal. A request for a subpoena to compel the
			 attendance of a witness shall contain the name, address and telephone number of
			 the witness to be subpoenaed and the docket number of the Board appeal. A
			 request for a subpoena duces tecum shall specify the books, records or other
			 documents to be produced and the material facts to be proved by them. A request
			 for a subpoena shall be served at the same time on the party from whom
			 testimony or documents are sought, accompanied with proof of service, and filed
			 with the Board's Springfield office. In ruling on a subpoena request, the Board
			 shall consider the reasonableness of the demand and whether the requested
			 documents are relevant and necessary to derive an estimate of the value of the
			 real property under appeal.
b)
			 Service and Contents. Subpoenas shall be served by any person lawfully
			 authorized to serve a subpoena under the laws of this State. (See Section
			 16-175 of the Code.) The party requesting the subpoena shall be responsible for
			 its service. A subpoena shall be served reasonably in advance of its return
			 date. The subpoena shall state the name and address of the person initiating
			 its issuance and the person to whom and the place, date, and the time at which
			 it is returnable. The party requesting the subpoena shall serve the subpoena on
			 any witness at least 7 days before the scheduled hearing date before the
			 Board.
c) Response to Subpoena
			 Request. Within 21 days after receipt of a request for a subpoena on any person
			 or for documents, the subpoenaed party may file a response challenging the
			 issuance of the subpoena, stating reasons in support of the relief. A copy of
			 the response shall be served at the same time on the person requesting the
			 subpoena, accompanied by proof of service, and on the Board.
d) Fees. Witnesses attending any proceeding
			 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 this
			 State. (Section 16-175 of the Code) The cost of service and witness and mileage
			 fees shall be paid by the party requesting the subpoena.
e) Enforcement. Whenever any person knowingly
			 fails or refuses to comply with a subpoena served in accordance with this
			 Section, the party serving the subpoena or the Board shall petition the
			 appropriate circuit court for an order enforcing the subpoena.
f) Confidential Information. If a subpoena is
			 issued for documents or other information under this Section, a party may
			 petition the Board for an order protecting the confidentiality of any
			 confidential information contained within those documents or other information.
			 A request for a protective order under this subsection shall identify the
			 confidential information and explain the reasons for the requested protective
			 order. Upon finding that the requested documents or other information contain
			 confidential information, the Board shall issue a protective order:
1) requiring the parties to maintain the
			 confidentiality of documents or other information produced;
2) requiring that the documents be filed
			 under seal; and
3) taking any other
			 steps necessary to protect against disclosure of confidential
			 information.