35 ILCS 200/ Property Tax Code.

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35 ILCS 200/16-170

(35 ILCS 200/16-170)

Sec. 16-170.

Hearings.

A hearing shall be granted if any party to the appeal
so requests, and, upon motion of any party to the appeal or by direction of
the Property Tax Appeal Board, any appeal may be set down for a hearing,
with proper notice to the interested parties. Notice to all interested
taxing bodies shall be deemed to have been given when served upon the
State's Attorney of the county from which the appeal has been taken.
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.  Such hearings shall be open to the public and shall be conducted in
accordance with the rules of practice and procedure promulgated by
the Board. The Board, any member or hearing officer may require the
production of any books, records, papers or documents that may be material
or relevant as evidence in any matter pending before it and necessary for
the making of a just decision.

(Source: P.A. 76-689; 88-455.)

35 ILCS 200/16-175

(35 ILCS 200/16-175)

Sec. 16-175.

Subpoenas.

The Chairman of the Property Tax Appeal Board or
his or her designee may issue subpoenas which shall be served by any person
lawfully authorized to serve a subpoena under the laws of the State of
Illinois.  In case of disobedience to a subpoena, the Board may petition any
circuit court of the State for an order requiring the attendance and testimony
of witnesses. Witnesses attending any hearing 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 the State.

(Source: P.A. 83-1250; 88-455.)

35 ILCS 200/16-180

(35 ILCS 200/16-180)

Sec. 16-180. Procedure for determination of correct assessment.

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, and except
for any reasonable filing fee determined by the Board, may provide that costs
shall be in the discretion of the Board. A copy of the appellant's petition
shall be mailed by the clerk of the Property Tax Appeal Board to the board
of review whose decision is being appealed. In all
cases where a change in
assessed valuation of $100,000 or more is sought, the board of review
shall
serve a copy of the petition on all taxing districts as shown on the last
available tax bill. The chairman of the Property Tax Appeal Board shall
provide for the speedy hearing of all such appeals.  Each appeal shall be
limited to the grounds listed in the petition filed with the Property Tax
Appeal Board.  All appeals shall be
considered de novo and the Property Tax Appeal Board shall not be limited to the evidence presented to the board of review of the county. A party participating in the hearing before the Property Tax Appeal Board is entitled to introduce evidence that is otherwise proper and admissible without regard to whether that evidence has previously been introduced at a hearing before the board of review of the county. Where no complaint has been made to the board
of review of the county where the property is located
and the appeal is
based solely on the effect of an equalizing factor assigned to all property
or to a class of property by the board of review, the
Property Tax Appeal
Board shall not grant a reduction in assessment greater than the
amount that was added as the result of the equalizing factor.

The provisions added to this Section by this amendatory Act of the 93rd
General Assembly shall be construed as declaratory of existing law and not as a
new enactment.

(Source: P.A. 93-248, eff. 7-22-03; 93-758, eff. 7-16-04.)