Illinois Compiled Statutes
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35 ILCS 200/16-160
(35 ILCS 200/16-160)
Property Tax Appeal Board; process.
In counties with
3,000,000 or more inhabitants, beginning with assessments made for the 1996
assessment year for residential property of 6 units or less and beginning with
assessments made for the 1997 assessment year for all other property, and for
all property in any county
other than a county with 3,000,000 or more inhabitants, any taxpayer
dissatisfied with the decision of a board of review or board of appeals as
decision pertains to the assessment of his or her property for taxation
purposes, or any taxing body that has an interest in the decision of the board
review or board of appeals on an assessment made by any local assessment
may, (i) in counties with less than 3,000,000 inhabitants within 30 days
after the date of written notice of the decision of
the board of review or (ii) in assessment year 1999 and thereafter
in counties with 3,000,000 or more inhabitants within 30 days after the
date of the board of review notice or within 30 days
after the date that the board of review transmits to the
county assessor pursuant to Section 16-125 its final action on
in which the property is located, whichever is later,
decision to the
Property Tax Appeal Board for review. In any appeal where the board of review
or board of appeals has given written
notice of the hearing to the taxpayer 30 days before the hearing, failure to
appear at the board of review or board of appeals hearing shall be grounds
for dismissal of the
appeal unless a continuance is granted to the taxpayer. If an appeal is
dismissed for failure to appear at a board of review or board of appeals
hearing, the Property Tax
Appeal Board shall have no jurisdiction to hear any subsequent appeal on that
taxpayer's complaint. Such taxpayer or taxing body, hereinafter called the
appellant, shall file a petition with the clerk of the Property Tax Appeal
Board, setting forth the facts upon which he or she bases the objection,
together with a statement of the contentions of law which he or she desires to
raise, and the relief requested. If a petition is filed by a taxpayer, the
taxpayer is precluded from filing objections based upon valuation, as may
otherwise be permitted by Sections 21-175 and 23-5. However, any taxpayer not
satisfied with the decision of the board of review or board of appeals as
such decision pertains to
the assessment of his or her property need not appeal the decision to the
Property Tax Appeal Board before seeking relief in the courts.
The changes made by this amendatory Act of the 91st General Assembly shall be
with the 1999 assessment year.
An association may, on behalf of all or several of the owners that constitute the association, file an appeal to the Property Tax Appeal Board or intervene in an appeal to the Property Tax Appeal Board filed by a taxing body. For purposes of this Section, "association" means: (1) a common interest community association, as that term is defined in Section 1-5 of the Common Interest Community Association Act; (2) a unit owners' association, as that term is defined in subsection (o) of Section 2 of the Condominium Property Act; or (3) a master association, as that term is defined in subsection (u) of Section 2 of the Condominium Property Act.
(Source: P.A. 102-1000, eff. 1-1-23