Illinois Administrative Code › Title 86 - REVENUE › Part 110 - LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT › Section 110.165 - Farmland Assessment Review Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
a) The following details the receipt and
			 processing requirements for farmland reviews made in accordance with Section
			 10-120 of the Property Tax Code [35 ILCS
			 200/10-120 ]. The County Farmland Assessment Review
			 Committees may object to and offer alternate recommendations to farmland
			 procedures and valuations initially certified by the Department of Revenue for
			 the next succeeding assessment year. Such objections must be made by August l
			 of the year preceding the assessment year in question. In all cases, the
			 Department is required to rule within 30 days and direct the Chief County
			 Assessment Official to implement the ruling. Because of the severely compressed
			 time frame involved and in the interests of ensuring that all county reviews
			 are accorded the same impartial and thorough consideration, certain basic
			 receipt and processing requirements are imperative. The written procedure set
			 forth below is therefore designed to arrive at those receipt requirements and
			 processing steps necessary to guarantee compliance with both the letter and
			 intent of the law.
b) Two written
			 copies of such objections and alternatives must be submitted to the Department.
			 To meet the required 30 day review deadline, the original farmland brief
			 submitted must be complete as to the objections listed and must be timely
			 filed.
1) A short introductory paragraph
			 should enumerate the bases for the objection. If, for example, there are three
			 primary reasons why the county objects to the valuations offered by the
			 Department of Revenue, they should be numbered consecutively and briefly
			 explained in this first paragraph.
2) The main body of the written presentation
			 should follow and explain each of the objections or problems enumerated in the
			 first paragraph. Appendix references should be made as appropriate. Proposed
			 alternate assessment values and procedures should then be presented and
			 explained.
3) All charts, graphs,
			 tables, calculations, and other exhibits should be contained in the appendix.
			 Each item in the appendix should be individually designated (such as:
			 Attachment I, II, III) in order that the Analyst reviewing the data can refer
			 from the written text discussed above to the appropriate item in the
			 appendix.
4) Objections made to the
			 Department must be approved by a majority of the County Farmland Assessment
			 Review Committee. The brief submitted (or a cover letter) must contain the
			 signatures of that majority. In addition, the signatures submitted must be
			 attested to by the Chairman of the Committee as being those of the County
			 Farmland Assessment Review Committee membership. In lieu of these signatures,
			 the Department will accept a Certified Copy of the minutes of the meeting at
			 which the vote was taken to submit an appeal to the Department. The Certified
			 Copy must contain the signature of the Chairman of the Committee.