86 Ill. Adm. Code 1910.92 — Rules of Pleading, Practice and Evidence

# Rules of Pleading, Practice and Evidence

TITLE 86: REVENUE CHAPTER II: PROPERTY TAX APPEAL BOARD PART 1910 PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD SECTION 1910.92 RULES OF PLEADING, PRACTICE AND EVIDENCE

Section 1910.92 Rules of Pleading, Practice and Evidence a) 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. (Section 16-180 of the Code) Each hearing shall be conducted in a manner best calculated to conform to substantial justice. b) The Board or its designated Hearing Officer will receive evidence that is material and relevant, and that would be commonly relied upon by reasonably prudent persons in the conduct of their affairs, provided that the rules relating to privileged communications and privileged topics are observed. (See Section 10-40(a) of the Illinois Administrative Procedure Act [5 ILCS 100/10-40(a)]. (Source: Added at 30 Ill. Reg. 7965, effective April 14, 2006)

Section 1910.92 Rules of Pleading, Practice and Evidence

a) 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. (Section 16-180 of the Code) Each hearing shall be conducted in a manner best calculated to conform to substantial justice.

b) The Board or its designated Hearing Officer will receive evidence that is material and relevant, and that would be commonly relied upon by reasonably prudent persons in the conduct of their affairs, provided that the rules relating to privileged communications and privileged topics are observed. (See Section 10-40(a) of the Illinois Administrative Procedure Act [5 ILCS 100/10-40(a)].

# Source

(Source: Added at 30 Ill. Reg. 7965, effective April 14, 2006)