Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.67 - Hearings

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Property Tax
			 Appeal Board may render a decision based upon the evidence, exhibits and briefs
			 submitted to it by all interested parties without holding a hearing.
b) The Property Tax Appeal Board shall review
			 all appeals filed in compliance with this Part to determine whether a hearing
			 shall be held on any factual or legal issue. Whenever the Board determines that
			 a hearing is not required, the appeal shall be decided based upon the evidence
			 in the record. The Board shall hold a hearing at the request of any party in
			 writing. In the event a hearing is deemed necessary, the Board shall give
			 notice to all parties to the appeal of the time, date, and place of the hearing
			 at least 20 days prior to the hearing, unless the 20 day period is specifically
			 waived by all the parties to the appeal. Upon service of notice of the
			 scheduled hearing by the Board upon all parties to the appeal, communications
			 concerning that appeal and the scheduled hearing shall be directed to the
			 Members of the Board or the Hearing Officer that has been assigned to hold the
			 hearing in accordance with subsection (e).
c) A party may request a decision of the
			 Property Tax Appeal Board based upon the evidence in the record by filing a
			 written request with the Board. Any such request shall not be binding on the
			 Board.
d) Notice of a hearing to
			 all interested taxing bodies by the Property Tax Appeal Board shall be deemed
			 to have been given when served upon the State's Attorney of the county from
			 which the appeal has been taken, unless such interested taxing bodies have
			 specifically been made parties to the appeal proceeding.
e) 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. Any hearing may be conducted by the Property
			 Tax Appeal Board at its offices in Springfield or Des Plaines, at any other
			 location in Illinois selected by the Board, or by video conference. The Board
			 may cause its Hearing Officer to conduct such hearing and report his findings
			 for affirmation or rejection by the Board. Hearings conducted by video
			 conference shall be conducted, to the extent practicable, in the same form and
			 manner as in-person hearings with the additional provisions as set forth in
			 this subsection. If a hearing is being conducted by video conference, and the
			 additional provisions regarding video conference hearings found in this
			 subsection conflict with any provisions regarding in-person hearings, then the
			 rules of this subsection shall apply.
1) The
			 Board and all parties must agree to have the hearing conducted by video
			 conference. Any party that objects to participating in a hearing by video
			 conference shall inform the assigned Hearing Officer and all other parties in
			 writing not less than 10 days prior to the scheduled hearing date and provide
			 with specificity good cause as to why the party opposes the video conference
			 hearing. Failure to object within 10 days of the video conference hearing will
			 constitute a waiver of the objection.
2) The hearing notice required by subsection
			 (b) of this Section shall include all the information necessary for all parties
			 to gain access to the video conference, such as the software program to be
			 used, meeting number, meeting password, and the date and time the video
			 conference hearing will begin. Parties are solely responsible for providing
			 this information to their own witnesses and court reporters. This information
			 will also be posted on the Board's website so that members of the general
			 public can view the hearing in accordance with subsection (f) of this Section,
			 subject to the limitations provided in that subsection. All times listed in the
			 hearing notice and on the Board's website are in the Central Time
			 zone.
3) All parties and witnesses
			 participating in the video conference hearing shall have their own audio and
			 video equipment, such as a computer, microphone, video camera, and internet
			 connection. All parties, witnesses, audio equipment, and video equipment shall
			 remain stationary for the duration of the video conference hearing. Preferably,
			 participants shall avoid sharing audio and video equipment during the video
			 conference hearing to ensure the ability to hear, observe, and meaningfully
			 conduct direct and cross examinations. When the sharing of audio and video
			 equipment is unavoidable the camera view shall be adjustable to provide a
			 close-up view of each individual, and a panoramic view of the room. All parties
			 and witnesses shall be visible throughout the duration of the video conference
			 hearing, except such witnesses excluded by the Hearing Officer pursuant to a
			 motion to exclude witnesses, or individuals excluded pursuant to Section
			 1910.69(c).
4) Prior to the start of the video conference
			 hearing, all attorneys, witnesses, and court reporters shall provide the
			 Hearing Officer with a phone number at which they can be reached should there
			 be interruptions in the audio and/or video transmission during the video
			 conference hearing.
5) All
			 witnesses shall testify under oath and affirmation. Witnesses shall avoid
			 testifying while in the same room as another individual, whether or not the
			 other individual is involved in the video conference hearing. If the witness
			 cannot avoid this situation, the witness shall identify any other individuals
			 in the room to the Hearing Officer. Witnesses shall be precluded from accessing
			 any electronic devices during the video conference hearing without leave of the
			 Hearing Officer, except for the electronic device being used to access the
			 hearing.
6) All rebuttal or
			 impeachment evidence not previously filed with the Board may only be proposed
			 for introduction during the video conference hearing if it is in a digital
			 format (preferably.pdf format) prior to the start of the video conference
			 hearing. The party introducing such evidence shall provide a digital copy to
			 the Hearing Officer and all other parties during the hearing via email, or such
			 other contemporaneous means as allowed by the Hearing Officer. This subsection
			 pertains to the sharing of documentary evidence and does not indicate a ruling
			 on admissibility or waiver of arguments; if such evidence is not available in a
			 digital format before the start of the video conference hearing, the Hearing
			 Officer may preclude its introduction.
7) The official record of any video
			 conference hearing shall be prepared in accordance with Section
			 1910.98.
			 If a court reporter is required, the court reporter shall view the hearing in
			 the same manner as any other party with their own audio and video
			 equipment.
8) The Board may, in its
			 discretion, order that all hearings for a specified time be conducted by video
			 conference. Such order shall be conspicuously posted on the Board's
			 website.