86 Ill. Adm. Code 1910.25 — Computing Time Limits

# Computing Time Limits

ADMINISTRATIVE CODE

TITLE 86: REVENUECHAPTER II: PROPERTY TAX APPEAL BOARDPART 1910 PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARDSECTION 1910.25 COMPUTING TIME LIMITS

Section 1910.25 Computing Time Limits a) The time within which any act under this Part is to be done shall be computed by excluding the first day and including the last. Saturdays, Sundays and legal holidays for the State of Illinois shall be included in computing the time, except that when the time period expires on a Saturday, Sunday or a legal holiday for the State of Illinois, the time period shall be extended to include the next following business day. b) Petitions, evidence, motions, and all other correspondence sent to the Board by: 1) United States Mail shall be considered filed as of the postmark date in accordance with Section 1.25 of the Statute on Statutes [5 ILCS 70/1.25]; 2) A delivery service other than the United States Mail shall be accompanied by a Certificate of Mailing which shall include the date the delivery service took possession of the filing and the signature of the person making the filing. Such filings shall be considered filed as of the date of filing stated on the Certificate of Mailing. If the mailing does not include the Certificate of Mailing, the filing shall be considered filed as of the date sent as shown on the delivery service’s tracking label; or 3) Electronic means or via the EFP shall be considered filed as of the date on the time stamp of the electronic transmission. c) Petitions, evidence, motions, and all other correspondence sent to the Board that do not include the date, as required by subsection (b), shall be considered filed as of the date the Board received the filing. (Source: Amended at 47 Ill. Reg. 2075, effective January 27, 2023)

Section 1910.25 Computing Time Limits

a) The time within which any act under this Part is to be done shall be computed by excluding the first day and including the last. Saturdays, Sundays and legal holidays for the State of Illinois shall be included in computing the time, except that when the time period expires on a Saturday, Sunday or a legal holiday for the State of Illinois, the time period shall be extended to include the next following business day.

b) Petitions, evidence, motions, and all other correspondence sent to the Board by:

1) United States Mail shall be considered filed as of the postmark date in accordance with Section 1.25 of the Statute on Statutes [5 ILCS 70/1.25];

2) A delivery service other than the United States Mail shall be accompanied by a Certificate of Mailing which shall include the date the delivery service took possession of the filing and the signature of the person making the filing. Such filings shall be considered filed as of the date of filing stated on the Certificate of Mailing. If the mailing does not include the Certificate of Mailing, the filing shall be considered filed as of the date sent as shown on the delivery service’s tracking label; or

3) Electronic means or via the EFP shall be considered filed as of the date on the time stamp of the electronic transmission.

c) Petitions, evidence, motions, and all other correspondence sent to the Board that do not include the date, as required by subsection (b), shall be considered filed as of the date the Board received the filing.

# Source

(Source: Amended at 47 Ill. Reg. 2075, effective January 27, 2023)