(35 ILCS 200/16-185)
Sec. 16-185. Decisions. The Board shall make a decision in each appeal or
case appealed to it, and the decision shall be based upon equity and the weight
of evidence and not upon constructive fraud, and shall be binding upon
appellant and officials of government. The extension of taxes on any
assessment so appealed shall not be delayed by any proceeding before the Board,
and, in case the assessment is altered by the Board, any taxes extended upon
the unauthorized assessment or part thereof shall be abated, or, if already
paid, shall be refunded with interest as provided in Section 23-20.
The decision or order of the Property Tax Appeal Board in any such
appeal, shall, within 10 days thereafter, be certified at no charge to
the appellant and to the proper authorities, including the board of
review or board of appeals whose decision was appealed, the county clerk
who extends taxes
upon the assessment in question, and the county collector who collects
property taxes upon such assessment. The final administrative decision of the Property Tax Appeal Board shall be deemed served on a party when a copy of the decision is: (1) deposited in the United States Mail, in a sealed package, with postage prepaid, addressed to that party at the address listed for that party in the pleadings; except that, if the party is represented by an attorney, the notice shall go to the attorney at the address listed in the pleadings; or (2) sent electronically to the party at the e-mail addresses provided for that party in the pleadings. The Property Tax Appeal Board shall allow each party to designate one or more individuals to receive electronic correspondence on behalf of that party and shall allow each party to change, add, or remove designees selected by that party during the course of the proceedings. Decisions and all electronic correspondence shall be directed to each individual so designated.
If the Property Tax Appeal Board renders a decision lowering the
assessment of a particular parcel after the deadline for filing complaints
with the board of review or board of appeals or after adjournment of the
session of
the board of review or board of appeals at which assessments for the
subsequent year or years of the same general assessment period, as provided in Sections 9-215 through 9-225, are
being considered, the taxpayer may, within 30 days after the date of
written notice of the Property Tax Appeal Board's decision, appeal the
assessment for such subsequent year or years directly to the Property Tax
Appeal Board.
If the Property Tax Appeal Board renders a decision lowering the
assessment of a particular parcel on which a residence
occupied by the
owner is situated, such reduced assessment, subject to equalization, shall
remain in effect for the remainder of the general assessment period as provided
in Sections 9-215 through 9-225, unless that parcel is subsequently sold in
an arm's length transaction establishing a fair cash value for the parcel that
is different from the fair cash value on which the Board's assessment is
based, or unless the decision of the Property Tax Appeal Board is reversed
or modified upon review.
(Source: P.A. 99-626, eff. 7-22-16; 100-216, eff. 8-18-17.)
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(35 ILCS 200/16-190)
Sec. 16-190. Record of proceedings and orders.
(a) The Property Tax Appeal
Board shall keep a record of its proceedings and orders and the record shall be
a public record. 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. The original certified transcript of
such hearing shall be forwarded to the Springfield office of the Property Tax
Appeal Board and shall become part of the Board's official record of the
proceeding on appeal. 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. The publication shall be available for inspection by the public at
the Property Tax Appeal Board offices and copies shall be available for a
reasonable cost, except as provided in Section 16-191.
(b) The Property Tax Appeal 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 | ||
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(2) the total number of cases for commercial and | ||
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(3) the total change in assessed value based on the | ||
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(c) The requirement for providing a report to the General Assembly shall be
satisfied by filing copies of the report with the following:
(1) the Speaker of the House of Representatives;
(2) the Minority Leader of the House of | ||
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(3) the Clerk of the House of Representatives;
(4) the President of the Senate;
(5) the Minority Leader of the Senate;
(6) the Secretary of the Senate;
(7) the Commission on Government Forecasting and | ||
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(8) the State Government Report Distribution Center | ||
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(Source: P.A. 100-1148, eff. 12-10-18.)
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(35 ILCS 200/16-191)
Sec. 16-191.
Publications for Chief County Assessment Officers.
The
Property Tax Appeal Board shall annually distribute to each chief county
assessment officer, free of charge, one copy of the volume published
pursuant to Section 16-190 and one copy of
any other publication produced by the Property Tax Appeal Board, upon
request.
In addition, in counties with 3,000,000 or more inhabitants, the Property
Tax
Appeal Board shall electronically distribute every 30 days to the chief county
assessment
officer, free of charge, appeal information containing the following:
(1) appeal year and appeal docket number;
(2) Property Tax Appeal Board class and requested | ||
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(3) appellant name;
(4) permanent index number or numbers;
(5) scheduled hearing dates;
(6) final assessed value determined by the Property | ||
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(7) date case closed at Property Tax Appeal Board;
(8) reason for action;
(9) intervenor name; and
(10) intervenor representatives.
(Source: P.A. 93-248, eff. 7-22-03.)
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