reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.63 - Burdens of Proof

Current through Register Vol. 48, No. 28, July 12, 2024
a) Under the
			 principles of a de novo proceeding, the Property Tax Appeal Board shall not
			 presume the action of the board of review or the assessment of any local
			 assessing officer to be correct. However, any contesting party shall have the
			 burden of going forward.
b) Under
			 the burden of going forward, the contesting party must provide substantive,
			 documentary evidence or legal argument sufficient to challenge the correctness
			 of the assessment of the subject property. Failure to do so will result in the
			 dismissal of the appeal.
c) Once a
			 contesting party has provided evidence or argument sufficient to challenge the
			 correctness of the assessment of the subject property, the board of review
			 shall be required to go forward with the appeal. The board of review must
			 provide substantive, documentary evidence or legal argument sufficient to
			 support its assessment of the subject property or some other, alternate
			 valuation. Failure to do so will result in a decision by the Property Tax
			 Appeal Board based upon the information submitted by the contesting party and,
			 if applicable, the evidence submitted by any intervening party.
d) Any intervening party shall be required to
			 support the position it propounds with substantive, documentary evidence or
			 legal argument as provided in this Part.
e) When market value is the basis of the
			 appeal, the value of the subject property must be proved by a preponderance of
			 the evidence. When unequal treatment in the assessment process is the basis of
			 the appeal, the inequity of the assessments must be proved by clear and
			 convincing evidence.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.64 - Motion Practice - Service of Papers

Current through Register Vol. 48, No. 28, July 12, 2024
a) Requests and motions for extensions of
			 time in which to file evidence shall be made pursuant to Sections
			 1910.30(g),
			 1910.40(d)
			 and
			 1910.60(f)
			 for taxpayers, boards of review and intervenors, and shall not be made subject
			 to this Section.
b) Provided that
			 the Property Tax Appeal Board has transmitted the appeal to the board of review
			 pursuant to Section
			 1910.40(a)
			 and no earlier than 15 days after receipt of the appeal by the board of review,
			 all other motions shall be in writing setting forth the arguments and
			 authorities relied upon to permit the Board to make a decision with or without
			 oral argument, at its discretion. The motion shall also state the name of the
			 appellant and the docket number of the appeal as assigned by the
			 Board.
c) A written motion shall be
			 served at the same time upon all parties and filed with the Board's Springfield
			 office. Motions shall be accompanied by proof of service upon all those
			 required to be served, including the Board.
d) Within 21 days after service of a motion,
			 a party may file a response to the motion. If no response is filed, the party
			 shall be presumed to have waived objection to the granting of the motion, but
			 the waiver of objection does not bind the Board in its decision on the motion.
			 Within 14 days after service of a response to a motion, the moving party may
			 file a reply.
e) The Board shall
			 issue a written ruling on all motions, in the form of an order or letter, upon
			 all parties at the same time.
f)
			 All motions filed and served shall be on 81/2" x 11" paper, except when such a
			 requirement would unreasonably burden the filing party.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.65 - Documentary Evidence

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 Property Tax Appeal Board generally considers appeals with respect to the
			 correct valuation of property for assessment purposes based upon the following
			 contentions:
1) the subject property is not
			 accurately assessed when its assessment is compared to the assessments of
			 other, similar properties in its neighborhood; and/or
2) the market value of the subject property
			 is not accurately reflected in its assessment.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.66 - Rebuttal Evidence

Current through Register Vol. 48, No. 28, July 12, 2024
a) Upon
			 first receipt of the argument and accompanying documentation filed by an
			 opposing party, any other party may, within 30 days after the date of the
			 Board's notice:
1) For appeals filed for
			 assessment years prior to 2016, file two copies of written or documentary
			 rebuttal evidence for appeals with a request for a change in valuation of less
			 than $100,000 or submit three copies of written or documentary rebuttal
			 evidence for appeals with a request for a change in valuation of $100,000 or
			 more.
2) For appeals beginning with
			 the 2016 assessment year and each year thereafter, file one copy of written or
			 documentary rebuttal evidence, unless the rebuttal evidence exceeds 500 total
			 pages, in which case, all written and documentary rebuttal evidence must be
			 submitted in triplicate.
3) Except
			 as provided in Sections
			 1910.40 and
			 1910.60, any party
			 shall have 30 days after first receipt of the argument and written documentary
			 evidence filed by an opposing party to file written or documentary evidence in
			 rebuttal. Rebuttal evidence shall consist of written or documentary evidence
			 submitted to explain, repel, counteract or disprove facts given in evidence by
			 an adverse party and must tend to explain or contradict or disprove evidence
			 offered by an adverse party. Rebuttal evidence shall include a written factual
			 critique based on applicable facts and law, a review appraisal, or an analysis
			 of an adverse party's appraisal prepared by a person who is an expert in the
			 appraisal of real estate. This written critique, review appraisal, or analysis
			 must be submitted within the responding party's 30-day rebuttal period pursuant
			 to this Section.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.69 - Sanctions

Current through Register Vol. 48, No. 28, July 12, 2024
a) Failure of any
			 party to comply fully with all rules and/or specific requests of the Property
			 Tax Appeal Board as provided in Sections
			 1910.30,
			 1910.40,
			 1910.60,
			 1910.65,
			 1910.67,
			 1910.68 and
			 1910.73
			 shall result in the default of that party. Any party found to be in default
			 pursuant to this Section shall forfeit any right to request, have or
			 participate in any hearing and shall not receive further notice of the
			 proceedings, decisions or rulings of the appeal from the Property Tax Appeal
			 Board. Notice to any defaulted party other than the taxpayer shall be deemed to
			 have been given when served upon the State's Attorney of the county from which
			 the appeal has been taken. (See Section 16-170 of the Code.) Notice of the
			 final administrative decision to any taxpayer in default shall be given in
			 accordance with Section 16-185 of the Code.
b) When a hearing as provided in Section
			 1910.67, or a pre-hearing conference as provided in Section 1910.73, is ordered
			 by the Property Tax Appeal Board, all parties shall appear for the hearing or
			 pre-hearing on the appeal on the date and at the time set by the Property Tax
			 Appeal Board. Failure to appear on the date and at the time set by the Property
			 Tax Appeal Board shall be sufficient cause to default that party.
c) When a party, his attorney, or his witness
			 engages in threatening, disruptive, vulgar, abusive or obscene conduct or
			 language which delays or protracts a proceeding, the Board, by any Member, or
			 Hearing Officer, shall exclude the offending person from the proceeding. Any
			 party engaging in such conduct or language shall be defaulted.
d) Failure of the contesting party to furnish
			 a court reporter as required in Section
			 1910.98(a)
			 shall be sufficient cause to dismiss the appeal. Failure of the contesting
			 party to furnish a court reporter's transcript as required in Section
			 1910.98(b)
			 within 60 days after the date of the hearing shall result in the dismissal of
			 the appeal.
e) Failure of the
			 contesting party to pursue disposition of an appeal in a reasonable time will
			 render the appeal subject to dismissal. In making this determination, the Board
			 shall consider factors including, but not limited to, the history of the
			 appeal, the length of time that has elapsed since the last action taken in the
			 appeal, past attempts to schedule the appeal for hearing, and the contesting
			 party's compliance with any Board or Hearing Officer requests or
			 orders.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.70 - Representation at Hearings

Current through Register Vol. 48, No. 28, July 12, 2024
a) A party
			 shall have the right to represent himself or herself and to be present at and
			 participate in any hearing before the Property Tax Appeal Board. The right to
			 participate shall include the rights to call, examine and cross-examine
			 witnesses and to discuss any evidence properly submitted pursuant to this Part.
			 A party may be represented at the hearing by any person who is admitted to
			 practice as an attorney in this State. Accountants, tax representatives, tax
			 advisers, real estate appraisers, real estate consultants and others not
			 qualified to practice law in this State may not appear at hearings before the
			 Board in a representative capacity, and may not conduct questioning,
			 cross-examination or other investigation at the hearing. However, those persons
			 may testify at hearings before the Board and may assist parties and attorneys
			 in preparation of cases for presentation by those parties and attorneys for the
			 Board at hearings.
b) As provided
			 in subsection (a), only attorneys licensed to practice law in the State of
			 Illinois shall be allowed to represent a party at a Property Tax Appeal Board
			 hearing.
c) Corporations, limited
			 liability companies (LLC), partnerships and other similar entities, and taxing
			 districts shall be represented at all stages before the Property Tax Appeal
			 Board by any person licensed to practice law in the State of
			 Illinois.
d) The board of review
			 may be represented at a hearing by the county state's attorney's office, any
			 attorney licensed to practice law in the State of Illinois properly authorized
			 as a special assistant state's attorney, or board of review members or
			 commissioners or their duly authorized designees.
e) An attorney, pro se taxpayer (representing
			 himself or herself), or board of review designee may enter an appearance either
			 by signing the petition, a Request to Intervene, or other document initiating
			 the participation of a party in a proceeding, or by filing an appearance in the
			 proceeding. By signing a petition or a Request to Intervene, or filing an
			 appearance, the attorney, pro se taxpayer, or board of review designee
			 certifies that he or she has the authority to appear and act on behalf of a
			 party in the proceeding.
f) An
			 attorney shall avoid appearing before the Board on behalf of his or her client
			 in the capacity of both an advocate and a witness. When an attorney is a
			 witness for the client, except as to merely formal matters, the attorney should
			 leave the hearing of the appeal to other counsel. Except when essential to the
			 ends of justice, an attorney shall avoid testifying before the Board on behalf
			 of a client.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.71 - Ex Parte Communications

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Except in the disposition of matters that agencies are authorized by law to
			 entertain or dispose of on an ex parte basis, the Board Members and Board
			 employees shall not, with respect to any pending contested appeal, communicate
			 directly or indirectly, in connection with any issue of fact, with any person,
			 party or the representative of any party, except upon notice and an opportunity
			 for all parties to participate.
b)
			 An ex parte communication received by any Board Member or Board employee shall
			 be made a part of the record of the pending appeal, including all written
			 communications, all written responses to the communications, and a memorandum
			 stating the substance of all oral communications and all responses made and the
			 identity of each person for whom the ex parte communication was
			 received.
c) Communications
			 regarding matters of practice and procedure, such as the status of appeals,
			 filing requirements, form letters, scheduling of hearings, administrative
			 review, and the like, are not considered ex parte communications under this
			 Section.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.72 - Informal Settlement Conference

Current through Register Vol. 48, No. 28, July 12, 2024
The parties to any appeal are permitted to engage in settlement
				discussions and negotiations outside of the presence of the Property Tax Appeal
				Board and its hearing officers provided that the Board is advised in writing by
				such parties of the disposition of the appeal by settlement memoranda, signed
				agreement, stipulation, withdrawal, or otherwise, subject to any further review
				and/or approval by the Board at any time during the pendency of the appeal as
				may be required under this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.73 - Pre-hearing Conference - Formal Settlement Conference

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Board may on its own motion or on the
			 motion of any party to the appeal set a pre-hearing conference. The Board's
			 decision whether to conduct a pre-hearing conference will be based on the
			 complexity of the appeal, the issues in controversy and the potential for
			 settlement.
b) The purpose of the
			 pre-hearing conference shall be to:
1)
			 ascertain the positions of the parties;
2) promote the narrowing of issues;
3) allow for the admissions of fact and/or
			 stipulate to the admissibility of evidence;
4) exchange witness lists;
5) aid in the simplification of the evidence
			 and disposition of the proceedings; or
6) reach a compromise settlement agreeable to
			 the parties.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.74 - Administrative Review

Current through Register Vol. 48, No. 28, July 12, 2024
a) Final
			 administrative decisions of the Property Tax Appeal Board are subject to review
			 under the provisions of the Administrative Review Law [735 ILCS 5 /Art. III]
			 and Section 16-195 of the Code [35 ILCS
			 200/16-195 ].
1) In
			 every case where a change in assessed valuation of less than $300,000 was
			 sought before the Board, an administrative review action shall be commenced in
			 the Circuit Court.
2) In every case
			 where a change in assessed valuation of $300,000 or more was sought before the
			 Board, an administrative review action shall be commenced directly in the
			 Appellate Court for the district in which the property involved in the Board's
			 decision is situated.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.75 - Access to Board Records - Freedom of Information Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
a) Board Policy
This Section is established to implement the provisions of the
				Freedom of Information Act [5 ILCS 140 ]. The purpose of this Section is to
				support the policy of providing public access to public records in the
				possession of the Property Tax Appeal Board while, at the same time, protecting
				legitimate privacy interests in confidentiality.
b) Definitions
1) FOIA - the Freedom of Information Act [5
			 ILCS 140 ].
2) Freedom of
			 Information Officer - the individual responsible for receiving and responding
			 to requests for public records.
3)
			 Requester - a person who submits a written or electronic request for public
			 records in accordance with this Section.
4) Business Days - calendar days other than
			 Saturdays and Sundays and legal State holidays.
5) Public Access Counselor - an individual
			 appointed to that office by the Attorney General under Section 7 of the
			 Attorney General Act [15 ILCS 205 ].
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.76 - Board Publications - Distribution

Current through Register Vol. 48, No. 28, July 12, 2024
a) Each year the Property Tax Appeal Board
			 shall publish a volume containing a synopsis of representative cases decided by
			 the Board during that year. The publication shall be organized by or
			 cross-referenced by the issue presented before the Board in each case contained
			 in the publication. (Section 16-190(a) of the Code) Copies shall be made
			 available to the public at no charge.
b) The Board shall provide annually, no later
			 than February 1, to the Governor and the General Assembly a report that
			 contains for each county the following:
1)
			 the total number of cases for commercial and industrial property requesting a
			 reduction in assessed value of $100,000 or more for each of the last 5
			 years;
2) the total number of cases
			 for commercial and industrial property decided by the Board for each of the
			 last 5 years; and
3) the total
			 change in assessed value based on the Board decisions for commercial property
			 and industrial property for each of the last 5 years. (Section 16-190 (b) of
			 the Code)
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.77 - Withdrawals and Substitutions of Attorneys

Current through Register Vol. 48, No. 28, July 12, 2024
a) An attorney of record who wishes to
			 withdraw from representation must file a notice of withdrawal with the Clerk of
			 the Board, together with proof of service and notice of filing on all parties
			 in the appeal.
b) Any attorney who
			 substitutes for an attorney of record must file a written appearance
			 identifying the attorney for whom the substitution is made. However, no
			 attorney will be considered withdrawn from an appeal until a formal withdrawal
			 is filed in accordance with subsection (a) of this Section.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.78 - Consolidation of Appeals

Current through Register Vol. 48, No. 28, July 12, 2024
Two or more appeals involving the same property may be
				consolidated on motion of any party or at the direction of the Property Tax
				Appeal Board when the cases involve common issues of law or fact, consolidation
				would not prejudice the rights of the parties, and consolidation would result
				in the efficient and expeditious resolution of the appeals.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.79 - Policy on Discovery

Current through Register Vol. 48, No. 28, July 12, 2024
a) It is
			 the policy of the Property Tax Appeal Board to obtain full disclosure of all
			 relevant and material facts prior to hearing.
b) It is the policy of the Board to encourage
			 voluntary exchange by the parties of all relevant and material facts prior to
			 hearing through the use of requests for documents and information. When less
			 formal procedures have proven to be unsuccessful, formal discovery by means
			 available under this Part will be allowed.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.80 - Forms

Current through Register Vol. 48, No. 28, July 12, 2024
All forms issued pursuant to this Part will be available at the
				offices of the Property Tax Appeal Board, the Board's Internet site at
www.ptab.illinois.gov
, and at
				the county boards of review and supervisor of assessments or chief county
				assessment officer's offices. Only the prescribed forms of the Property Tax
				Appeal Board may be used.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.88 - Use of Facsimile Machines

Current through Register Vol. 48, No. 28, July 12, 2024
The Property Tax Appeal Board prohibits use of facsimile
				transmissions, except in limited circumstances as set forth in this Section. In
				no event shall petitions, evidence, Board of Review Notes on Appeal, requests
				to intervene or rebuttal submissions be accepted by facsimile machine. Use of
				facsimile transmission is only allowable in limited circumstances, such as
				emergency motion practice for continuances of a scheduled hearing or upon a
				specific request of an employee of the Property Tax Appeal Board. Any petition
				or other document transmitted to the Property Tax Appeal Board by facsimile for
				a reason other than an emergency motion or upon Board request will not be
				accepted and, in the case of petitions, will be deemed to be non-filed. The
				party submitting a document by facsimile transmission bears the risk that the
				transmission will not be successful. The date imprinted on the document by the
				Property Tax Appeal Board's telefax machine shall have the same effect as the
				U.S. Postal Service's postmark, except documents received by the Property Tax
				Appeal Board by facsimile transmission after 4:45 p.m., in whole or in part,
				will be deemed received on the next business day. The date imprinted on the
				transmission confirmation document by the sender's telefax machine may be
				presented as evidence of successful transmission.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.90 - Procedural Hearing Rules

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 provisions of this Section are promulgated pursuant to Section 16-180 of the
			 Code and shall apply to all appeals before the Property Tax Appeal Board.
			 Nothing contained in this Section shall in any way negate, limit, modify or
			 otherwise affect any of the powers, duties or authority of the Board under the
			 Code.
b) Appeals filed with the
			 Property Tax Appeal Board shall be set for hearing pursuant to Section
			 1910.67.
			 All hearings once commenced shall continue on successive work days until
			 completed unless any Member or designated Hearing Officer orders a continuance
			 of the hearing pursuant to subsection (d). Hearings shall be open to the public
			 in accordance with Section
			 1910.67(f).
c) The sequence to be followed for all
			 hearings before the Property Tax Appeal Board shall be as follows:
1) Preliminary matters - motions or
			 objections, or attempts to narrow issues or limit evidence shall be heard
			 first;
2) Opening statements - the
			 contesting party shall proceed first, followed by the board of review and
			 intervenors, if any; opening statements may be waived or may be reserved and
			 presented prior to the commencement of a party's case in chief;
3) Case in chief - the evidence and witnesses
			 presented to prove the position of the contesting party shall be heard first,
			 followed by those of the board of review and intervenors, if any; as witnesses
			 complete their testimony, they are subject to cross-examination by the Hearing
			 Officer and the other parties to the appeal; witnesses may be questioned under
			 redirect examination where necessary;
4) Rebuttal - the evidence and witnesses
			 presented to rebut the evidence offered in opposition to the contesting party's
			 position shall be heard after the completion of the cases in chief of all
			 parties, followed by the rebuttal evidence and witnesses of the board of review
			 and intervenors, if any;
5) Closing
			 statements - the closing argument of the contesting party shall be heard first,
			 followed by the closing arguments of the board of review and intervenors, if
			 any; the contesting party shall be permitted a brief rebuttal at the end of the
			 closing arguments of the other parties.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.92 - Rules of Pleading, Practice and Evidence

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Property Tax Appeal Board shall
			 establish by rules an informal procedure for the determination of the correct
			 assessment of property which is the subject of an appeal. The procedure, to the
			 extent that the Board considers practicable, shall eliminate formal rules of
			 pleading, practice and evidence. (Section 16-180 of the Code) Each hearing
			 shall be conducted in a manner best calculated to conform to substantial
			 justice.
b) The Board or its
			 designated Hearing Officer will receive evidence that is material and relevant,
			 and that would be commonly relied upon by reasonably prudent persons in the
			 conduct of their affairs, provided that the rules relating to privileged
			 communications and privileged topics are observed. (See Section 10-40(a) of the
			 Illinois Administrative Procedure Act [5 ILCS
			 100/10-40(a) ].
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.93 - Request for Witnesses

Current through Register Vol. 48, No. 28, July 12, 2024
a) In any
			 appeal in which a change in assessed value of $100,000 or more is sought before
			 the Property Tax Appeal Board, upon written request served on an opposing party
			 after the Board has distributed all of the documentary evidence that has been
			 submitted by all of the parties, including rebuttal evidence under Section
			 1910.66
			 of this Part, a party shall be entitled to the name, address and qualifications
			 of any witness who may be reasonably expected to testify at hearing on behalf
			 of an opposing party, together with a brief summary of the subject matter of
			 each witness' anticipated testimony. The information shall be provided within
			 30 days after service of a request.
b) A party may obtain witness lists only by
			 making a written request as provided in subsection (a). Copies of requests for
			 witnesses and an opposing party's response shall be served at the same time on
			 all parties and the Board at its Springfield office.
c) Witnesses that were not properly and
			 timely disclosed in response to a request for production shall be barred or
			 excluded from the proceeding by the Board or its designated Hearing
			 Officer.
d) Discovery requests
			 under this Section shall not be cause for postponement or delay of the hearing
			 or of the Board's disposition of the appeal.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.94 - Inspection of Subject Property - Effect of Denial by Taxpayer or Property Owner

Current through Register Vol. 48, No. 28, July 12, 2024
a) No taxpayer
			 or property owner shall present for consideration, nor shall the Property Tax
			 Appeal Board accept for consideration, any testimony, objection, motion,
			 appraisal critique or other evidentiary material that is offered to refute,
			 discredit or disprove evidence offered by an opposing party regarding the
			 description, physical characteristics or condition of the subject property when
			 the taxpayer or property owner denied a request made in writing by the board of
			 review or a taxing body, during the time when the Board was accepting
			 documentary evidence, to physically inspect and examine the property for
			 valuation purposes.
b) Any motion
			 made to invoke this Section shall incorporate a statement detailing the
			 consultation and failed reasonable attempts to resolve differences over issues
			 involving inspection with the taxpayer or property owner.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.95 - Service of Documents in Certain Cases

Current through Register Vol. 48, No. 28, July 12, 2024
a) Service Requirements and Application. This
			 Section contains the Property Tax Appeal Board's service requirements for
			 documents submitted by a party in support of an issue pending in any appeal
			 where a change in assessed valuation of $1 million or more is sought before the
			 Board. Service of documents shall commence after the contesting party has
			 initiated a petition for appeal with the Board and after notice has been given
			 to the board of review of the appeal filing as provided in Section
			 1910.40(a).
			 Requests and motions for extensions of time made pursuant to Sections
			 1910.30(g),
			 1910.40(b) and
			 (d), and
			 1910.60(f)
			 are not subject to this Section. All other motions made by the parties shall be
			 governed by Section
			 1910.64.
b) Method of Service. Service of documents
			 shall be made at the same time upon all parties by personal delivery, by the
			 United States Postal Service or by any other mail delivery service, properly
			 addressed, with postage prepaid or by electronic means. Service on a party
			 shall be at its last known address or e-mail address, unless otherwise
			 designated by the party.
c) Service
			 on the Board. A party shall serve on the Board, at its Springfield office, an
			 original and one copy of any document. Otherwise, all other parties are
			 entitled to one legible copy of the document to be served.
d) Proof of Service. Proof of service shall
			 be attached to any document served upon a party. The proof of service shall
			 show the date, time and manner of service, and may be by written
			 acknowledgement of service, by certificate of the person effecting the service,
			 or by certified mail with return receipt.
e) Failure to Serve. Failure to serve copies
			 of documents as required under this Section does not in any way impair the
			 jurisdiction of the Board over any party. The Board shall order the offending
			 party to reimburse the aggrieved party for any expenses shown to have been
			 incurred as a result of the failure to serve.
f) Definition. "Document" includes any form
			 of documentary or rebuttal evidence as provided in Sections
			 1910.65 and
			 1910.66,
			 any board of review submission required under Section 1910.40, and requests to
			 intervene and resolutions required under Section 1910.60.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.96 - Evidence Depositions

Current through Register Vol. 48, No. 28, July 12, 2024
a) In any
			 appeal before the Board in which a change in assessed valuation of $100,000 or
			 more is sought, and the parties are represented by attorneys, an evidence
			 deposition may be ordered by the Board at anytime prior to hearing upon a
			 showing that the person deposed will not be available to participate in the
			 hearing because of exceptional circumstances, such as impending death, illness,
			 imprisonment, relocation out of state, or other hardship, and the deposition of
			 that person is necessary for the preservation of relevant testimony. If the
			 person being deposed is not a party or an agent of a party to the appeal, the
			 Board shall issue a subpoena ordering the appearance of the person, as provided
			 for in Section
			 1910.68(a)
			 of this Part, in conjunction with the Board's evidence deposition
			 order.
b) A written request for an
			 evidence deposition, and corresponding subpoena, if necessary, shall be served
			 on the Board and all other parties to the appeal. Within 21 days after receipt
			 of a deposition request, a party may file a response.
c) A Board order for the taking of a
			 deposition, and corresponding subpoena, if necessary, may provide that any
			 designated books, papers, or documents, not privileged, be produced at the same
			 time and place the deposition is scheduled.
d) All parties to the appeal and the Board
			 shall have the right to confront and cross-examine any witness whose deposition
			 is taken. Any party may waive that right by serving written notice on all other
			 parties, including the Board.
e)
			 Depositions shall be taken in the county of residence or of employment of the
			 witness, as specified in Illinois Supreme Court Rule 203, unless the witness
			 waives this right in writing.
f)
			 Failure to obey a Board order, and corresponding subpoena, if necessary, for
			 deposition shall result in the same sanctions as provided in Section
			 1910.68(e)
			 of this Part for failure to comply with a subpoena.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.98 - Transcription of Hearings - Official Record

Current through Register Vol. 48, No. 28, July 12, 2024
a) All Property Tax Appeal Board hearings at
			 which evidence is presented for the purpose of determining the correct
			 assessment of property that is the subject of an appeal shall be recorded
			 either by an electronic recording device or by a certified court reporter. In
			 all cases where the contesting party is seeking a change of $100,000 or more in
			 assessed valuation, the contesting party must provide a court reporter at his
			 or her own expense. (Section 16-190 of the Code) In all cases where the
			 contesting party is seeking a change of less than $100,000 in assessed
			 valuation, the Board shall record the hearing by an electronic recording
			 device. A Board tape recording of any hearing will be retained through and
			 including the time allotted for an appeal of a Board decision under the
			 Administrative Review Law [735 ILCS 5 /Art. III)] and Section 16-195 of the
			 Code.
b)
The original
			 certified transcript of a hearing shall be forwarded to the Property Tax Appeal
			 Board and shall become part of the Board's official record of the proceedings
			 on appeal. The court reporter's certified transcript should be forwarded as
			 soon as possible, but no later than 60 days after the
			 hearing.
c)
In any administrative review action where no verbatim transcript
			 is available, either through the failure of electronic recording devices or
			 incomplete stenographic means, the plaintiff shall utilize the procedures for
			 preparing a report of the proceedings contained in Illinois Supreme Court Rule
			 323(c).
d)
The Board's official record in any appeal shall include the
			 following:
1) All petitions,
			 pleadings, motions, correspondence and rulings;
2) All evidence received;
3) A statement of matters officially
			 noticed;
4) Any offers of proof,
			 objections and rulings on those offers;
5) The transcript of any hearing held before
			 the Board, any assigned Board Member, or any designated Hearing Officer;
			 and
6) The Board's
			 decision.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.99 - Adoption of Evidence

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any
			 party to an appeal before the Property Tax Appeal Board is allowed to adopt the
			 evidence of any other party to the appeal; however, if a party adopts the
			 evidence of another party, the adopting party shall be precluded from
			 withholding its authorization for settlement of an appeal if the party with
			 whom it adopted evidence reaches an agreement in the pending appeal. The
			 adopting party shall be bound by the terms of the stipulation or
			 agreement.
b) If a party chooses to
			 adopt the evidence of another party, it shall be precluded from subsequently
			 filing evidence, motions, and requests for continuances. The adopting party may
			 appear at pre-hearing conferences and the hearing of the appeal; however, the
			 adopting party shall be prohibited from presenting a case-in-chief at the
			 hearing but shall reserve the right to present rebuttal evidence and
			 cross-examine witnesses.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.100 - Severability

Current through Register Vol. 48, No. 28, July 12, 2024
In the event any Section, provision or term of this Part is
				determined by a court or other authority of competent jurisdiction to be
				invalid, that determination shall not affect the remaining Sections or
				provisions, which shall continue in full force and effect. For this purpose,
				the provisions of this Part are severable.
Illinois Administrative Code › Title 86 - REVENUE › Part 2000 - ILLINOIS ESTATE AND GENERATION-SKIPPING TRANSFER TAX RETURN › Section 2000.110 - Schedule of Assets

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any itemized
			 schedule of all assets must contain:
1) A
			 schedule showing real estate owned individually by the decedent, with
			 identification of any real estate valued under Section 2032A of the Internal
			 Revenue Code (
			 26 USC 2032 A
			 );
2) A schedule showing stocks and
			 bonds owned individually by the decedent with description, face amount of
			 bonds, or number of shares;
3) A
			 schedule showing mortgages, notes and cash owned individually;
4) A schedule showing insurance on the
			 decedent's life;
5) A schedule
			 showing all jointly owned property of the decedent separated by interests held
			 with a spouse as the only joint tenant and all other joint interests;
6) A schedule showing all other miscellaneous
			 property not reportable under any other schedule of the decedent;
7) A schedule showing all transfers within
			 three years before the decedent's death;
8) A schedule showing powers of appointment
			 held by the decedent;
9) A schedule
			 showing all annuities owned by the decedent;
10) A schedule showing funeral expenses and
			 expenses incurred in administering property subject to claims of the decedent's
			 estate;
11) A schedule showing
			 debts of the decedent, and mortgages and liens;
12) A schedule showing net losses during
			 administration and expenses incurred in administering property not subject to
			 claims;
13) A schedule showing
			 bequests and transfers to a surviving spouse;
14) A schedule showing charitable, public,
			 and similar gifts and bequests;
15)
			 A recapitulation of all schedules;
16) A schedule of all adjusted taxable gifts
			 as determined under the Gift and Estate Taxes provisions of the Internal
			 Revenue Code;
17) A schedule
			 showing the calculation of the tentative taxable estate by subtracting
			 allowable deductions from the gross estate total of all schedules without
			 adjusted taxable gifts;
18) An
			 explanation and documentation of the distribution of the estate, including, but
			 not limited to, wills, trusts, and beneficiary designations, including the
			 social security numbers of such transferees.
Illinois Administrative Code › Title 86 - REVENUE › Part 2000 - ILLINOIS ESTATE AND GENERATION-SKIPPING TRANSFER TAX RETURN › Section 2000.200 - Estate Tax Treatment of Civil Unions

Current through Register Vol. 48, No. 28, July 12, 2024
a) Whenever the Illinois Estate and
			 Generation-Skipping Transfer Tax Act incorporates provisions of the Internal
			 Revenue Code, those provisions shall be construed in accordance with the
			 Illinois Religious Freedom Protection and Civil Union Act [750 ILCS 75 ].
			 Individuals who are parties to a civil union recognized under 750 ILCS 75
			 occurring on or after June 1, 2011 shall be subject to the same obligations and
			 responsibilities and afforded the same protections and benefits under this Part
			 as apply to spouses in a marriage recognized for federal estate tax purposes.
			 An Illinois marital deduction, including qualified terminal interest property
			 (Q-TIP) elections allowable under
			 35 ILCS 405/2 (b-1),
			 is therefore allowable for property passing from a decedent to his or her
			 partner in a civil union recognized under 750 ILCS 75 to the same extent that
			 property transferred to a husband or wife is allowable as a marital deduction,
			 including Q-TIP elections, under the Internal Revenue Code (
			 26
			 USC 2044 and
			 2056
			 ). Because civil unions are not recognized for federal estate tax purposes,
			 civil union partners recognized under 750 ILCS 75 who elect a marital deduction
			 and Q-TIP elections for Illinois estate tax purposes are required to file the
			 following returns with the Illinois Attorney General:
1) A Form 700 Illinois Estate and
			 Generation-Skipping Transfer Tax Return, available on the Attorney General's
			 website (http://www.illinois
			 attorneygeneral.gov/publications/estatetax.html);
2) A pro forma Federal Form 706 United States
			 Estate (and Generation-Skipping Transfer) Tax Return completed as if the
			 federal estate tax statutes allowed a marital deduction to civil union partners
			 recognized under 750 ILCS 75 that reflects the marital deductions claimed;
			 and
3) For those estates that were
			 required to file a return in accordance with federal law (
			 26 USC
			 2001 et seq.), a copy of the Federal Form 706
			 United States Estate (and Generation-Skipping Transfer) Tax Return actually
			 filed with the Internal Revenue Service.
Illinois Administrative Code › Title 86 - REVENUE › Part 3000 - RIVERBOAT AND CASINO GAMBLING › Subpart A - GENERAL PROVISIONS › Section 3000.101 - Invalidity

Current through Register Vol. 48, No. 28, July 12, 2024
If any part of these Rules shall be held by a court of
				  competent jurisdiction to be invalid, such holding shall not affect the
				  remaining parts hereof.
Illinois Administrative Code › Title 86 - REVENUE › Part 3000 - RIVERBOAT AND CASINO GAMBLING › Subpart A - GENERAL PROVISIONS › Section 3000.102 - Public Inquiries

Current through Register Vol. 48, No. 28, July 12, 2024
Requests for information from the Board shall be directed to
				  the Board's Public Information Officer. All requests seeking information
				  pursuant to the Illinois Freedom of Information Act [5 ILCS 140 ] or Section
				  5.1 of the Act must be made in writing and directed to the Board's Public
				  Information Officer. A denial of a written request for information made
				  pursuant to this Section may be appealed by submitting a written request for
				  review to the Administrator. Data that will be disseminated includes but is not
				  limited to the following:
a)
				information the disclosure of which is required by Section 5.1 of the
				Act;
b) information the disclosure
				of which is required by the Illinois Freedom of Information Act and not
				prohibited by the Act;
c)
				information regarding the identities of beneficiaries of trusts that possess an
				ownership interest in the holder of an Owner's License, except where the
				beneficiary is a lineal descendant of or the spouse of a lineal descendant of
				the parents of the settlor of the trust. A lineal descendant shall include a
				step-child and an adopted child; and
d) information regarding whether a person's
				ownership interest in the holder of an Owner's License exceeds five
				percent.
Illinois Administrative Code › Title 86 - REVENUE › Part 3000 - RIVERBOAT AND CASINO GAMBLING › Subpart A - GENERAL PROVISIONS › Section 3000.103 - Organization of the Illinois Gaming Board

Current through Register Vol. 48, No. 28, July 12, 2024
The Board consists of five members who have been appointed to
				  three year terms by the Governor with the advice and consent of the Senate. The
				  Board holds a meeting at least once each quarter of the fiscal year. The Board
				  appoints an Administrator who performs all duties assigned by the Board,
				  including the daily administration of the Board's responsibilities. The Board
				  may utilize the services of the Department of State Police to fulfill its
				  responsibilities under the Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 3000 - RIVERBOAT AND CASINO GAMBLING › Subpart A - GENERAL PROVISIONS › Section 3000.104 - Rulemaking Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
The Board's rules shall be promulgated in a manner consistent
				  with the Illinois Administrative Procedure Act [5 ILCS 100 ] and the rules
				  adopted thereunder.
Illinois Administrative Code › Title 86 - REVENUE › Part 3000 - RIVERBOAT AND CASINO GAMBLING › Subpart A - GENERAL PROVISIONS › Section 3000.105 - Board Meetings

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
				Board makes all of its decisions on adjudicatory cases and regulatory matters
				at public meetings of the Board noticed and held in accordance with the Open
				Meetings Act [5 ILCS 120 ]. The Board holds closed meetings pursuant to Section
				2a of the Open Meetings Act [5 ILCS
				120/2a ].
b) Final decisions of the Board may be made
				only at meetings held when a quorum, constituted by three members of the Board,
				is present. Three affirmative votes are required for any final decision of the
				Board. The presence of a quorum is required at a meeting in order for the Board
				to transact any business, perform any duty, or exercise any power that the
				Riverboat Gambling Act [230 ILCS 10 ] requires the Board to transact, perform
				or exercise en banc.
c) A Board
				member shall be counted toward determining a quorum by being present in a
				public building, which may include one of the Board offices, and participating
				in the meeting through an interactive video conference, provided the Board
				gives public notice and public access for all locations in which participating
				Board members are present. (See Section 2.01 of the Open Meetings Act [5 ILCS
				120 ]).
d) Board Member Attendance
1)
If a quorum of the members of the
				Board is physically present, a majority of the Board may allow a Board member
				to attend that meeting by
video or audio conference
if the
				member is prevented from physically attending because of:
A)
personal illness or
				disability;
B)
employment purposes or the business of the public body;
				or
C)
a family or
				other emergency.