86 Ill. Adm. Code 1910.74 — Administrative Review

# Administrative Review

TITLE 86: REVENUE CHAPTER II: PROPERTY TAX APPEAL BOARD PART 1910 PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD SECTION 1910.74 ADMINISTRATIVE REVIEW

Section 1910.74 Administrative Review a) Final administrative decisions of the Property Tax Appeal Board are subject to review under the provisions of the Administrative Review Law [735 ILCS 5/Art. III] and Section 16-195 of the Code [35 ILCS 200/16-195]. 1) In every case where a change in assessed valuation of less than $300,000 was sought before the Board, an administrative review action shall be commenced in the Circuit Court. 2) In every case where a change in assessed valuation of $300,000 or more was sought before the Board, an administrative review action shall be commenced directly in the Appellate Court for the district in which the property involved in the Board's decision is situated.

b) The Property Tax Appeal Board will certify the record of its proceedings at a cost, to the taxpayer or other entity seeking review, of $.75 per page for the original transcript, $.25 per page for all other matters contained in the record, except for any page larger than legal size which will have a cost of $1.00 per page. [35 ILCS 200/16-195] The estimated cost of preparing the certified record will be mailed to the taxpayer or other entity seeking review. Upon receipt of the necessary payment, the Property Tax Appeal Board will prepare the certified record to be filed with the appropriate court. These charges may be waived when the Board is satisfied that the party seeking review under the Administrative Review Law cannot afford to pay such charges. The failure to make that payment shall relieve the Board of the necessity of filing the certified copy of the entire record of proceedings and shall be authority for the entry of an order by the court, on a motion by the Board or any other defendant, dismissing the action.

c) In all cases where administrative review is sought in the Circuit Court, the original certification of proceedings will be filed by the Board with the Clerk of the Circuit Court. Additional copies will also be prepared by the Board and forwarded to the Attorney General and parties of record to the proceedings. The taxpayer or other entity seeking review shall be responsible for the cost of producing the original and copies of the certified record.

d) In all cases where administrative review is sought directly in the Appellate Court, the original certification of proceedings will be filed by the Board with the Clerk of the Appellate Court. The taxpayer or other entity seeking review shall be responsible for the cost of producing the original certification. (Source: Added at 24 Ill. Reg. 1233, effective January 5, 2000)

Section 1910.74 Administrative Review

a) Final administrative decisions of the Property Tax Appeal Board are subject to review under the provisions of the Administrative Review Law [735 ILCS 5/Art. III] and Section 16-195 of the Code [35 ILCS 200/16-195].

1) In every case where a change in assessed valuation of less than $300,000 was sought before the Board, an administrative review action shall be commenced in the Circuit Court.

2) In every case where a change in assessed valuation of $300,000 or more was sought before the Board, an administrative review action shall be commenced directly in the Appellate Court for the district in which the property involved in the Board's decision is situated.

b) The Property Tax Appeal Board will certify the record of its proceedings at a cost, to the taxpayer or other entity seeking review, of $.75 per page for the original transcript, $.25 per page for all other matters contained in the record, except for any page larger than legal size which will have a cost of $1.00 per page. [35 ILCS 200/16-195] The estimated cost of preparing the certified record will be mailed to the taxpayer or other entity seeking review. Upon receipt of the necessary payment, the Property Tax Appeal Board will prepare the certified record to be filed with the appropriate court. These charges may be waived when the Board is satisfied that the party seeking review under the Administrative Review Law cannot afford to pay such charges. The failure to make that payment shall relieve the Board of the necessity of filing the certified copy of the entire record of proceedings and shall be authority for the entry of an order by the court, on a motion by the Board or any other defendant, dismissing the action.

c) In all cases where administrative review is sought in the Circuit Court, the original certification of proceedings will be filed by the Board with the Clerk of the Circuit Court. Additional copies will also be prepared by the Board and forwarded to the Attorney General and parties of record to the proceedings. The taxpayer or other entity seeking review shall be responsible for the cost of producing the original and copies of the certified record.

d) In all cases where administrative review is sought directly in the Appellate Court, the original certification of proceedings will be filed by the Board with the Clerk of the Appellate Court. The taxpayer or other entity seeking review shall be responsible for the cost of producing the original certification.

(Source: Added at 24 Ill. Reg. 1233, effective January 5, 2000)