Ill. Admin. Code tit. 86, § 110.145 - Practice and Procedure for Hearings on Property Tax Matters Before the Illinois Department of Revenue
a) All
complaints, petitions or answers in any proceeding before the Department and
every motion or application in relation thereto and all letters and telegrams
shall be addressed to the Department at its office in Springfield.
b) All applications for review of assessments
made by the Department shall be in writing, and may contain a brief of the
points and authorities relied upon, and shall be signed by the petitioner or
applicant in person or by counsel. All subsequent communications, briefs and
written arguments shall be likewise signed. Application for review and
correction of any assessment shall be filed with the Department within 10 days
from the date of publication of the assessment in the State "official
newspaper". When application for review is made, the assessment decision
complained of shall be further considered by the Department and notice shall be
given of its decision by certified mail.
c) An application for a hearing shall be
filed by any party who feels aggrieved by a decision of the Department where
review of an assessment has been made upon application or where an exemption
decision has been made, and notice has been given of the Department's decision.
Such application for hearing shall be in writing and shall be filed with the
Department within 20 days after said decision has been rendered and notice
thereof mailed. Petitions for hearing shall state concisely the mistakes
alleged to have been made or the new evidence to be presented.
d) The Department shall provide a reporter to
make a transcript of the proceedings of the hearing, which transcript shall
belong to the Department and become a part of its official record. A transcript
of the record made at such hearing may be obtained upon payment of the charge
set forth in Section
110.150 of this
Part.
e) All hearings before the
Department will be held at the time and place designated by the Department. All
such hearings shall be public.
f)
Only one copy of exhibits filed before the Department is required for exemption
matters, but in other matters the Department shall require three
copies.
g) Hearings by the
Department on tentative equalization factors under Section 17-20 of the
Property Tax Code [35 ILCS
200/17-20 ] and on apportionment of taxes for taxing
districts that lie in two or more counties under Section 18-155a [35 ILCS
200/18-155a ] shall be conducted pursuant to Sections 17-20 and 18-155a,
respectively, and are excluded from Section
110.145
and 86 Ill. Adm. Code 200.
h) The
following Sections of the Department rules relating to practice and procedure
for hearings shall apply to proceedings conducted under this Part:
200.101,
200.105,
200.107,
200.110,
200.115,
200.120(a)
and (c) only,
200.125,
200.130,
200.140(b), (c), (d) and
(e) only,
200.145,
200.150,
200.155,
200.160(b), (c), (d), (e),
(f), (g) and (h) only,
200.162,
200.165,
200.170,
200.185,
200.190,
200.195,
200.200,
200.210,
200.215,
200.220
and
200.225.
Notes
Amended at 20 Ill. Reg. 13611, effective October 3, 1996
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