86 Ill. Adm. Code 1910.94 — Inspection of Subject Property – Effect of Denial by Taxpayer or Property Owner

# Inspection of Subject Property – Effect of Denial by Taxpayer or Property Owner

TITLE 86: REVENUE CHAPTER II: PROPERTY TAX APPEAL BOARD PART 1910 PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD SECTION 1910.94 INSPECTION OF SUBJECT PROPERTY – EFFECT OF DENIAL BY TAXPAYER OR PROPERTY OWNER

Section 1910.94 Inspection of Subject Property – Effect of Denial by Taxpayer or Property Owner a) No taxpayer or property owner shall present for consideration, nor shall the Property Tax Appeal Board accept for consideration, any testimony, objection, motion, appraisal critique or other evidentiary material that is offered to refute, discredit or disprove evidence offered by an opposing party regarding the description, physical characteristics or condition of the subject property when the taxpayer or property owner denied a request made in writing by the board of review or a taxing body, during the time when the Board was accepting documentary evidence, to physically inspect and examine the property for valuation purposes. b) Any motion made to invoke this Section shall incorporate a statement detailing the consultation and failed reasonable attempts to resolve differences over issues involving inspection with the taxpayer or property owner. (Source: Added at 30 Ill. Reg. 10103, effective May 16, 2006)

Section 1910.94 Inspection of Subject Property – Effect of Denial by Taxpayer or Property Owner

a) No taxpayer or property owner shall present for consideration, nor shall the Property Tax Appeal Board accept for consideration, any testimony, objection, motion, appraisal critique or other evidentiary material that is offered to refute, discredit or disprove evidence offered by an opposing party regarding the description, physical characteristics or condition of the subject property when the taxpayer or property owner denied a request made in writing by the board of review or a taxing body, during the time when the Board was accepting documentary evidence, to physically inspect and examine the property for valuation purposes.

b) Any motion made to invoke this Section shall incorporate a statement detailing the consultation and failed reasonable attempts to resolve differences over issues involving inspection with the taxpayer or property owner.

# Source

(Source: Added at 30 Ill. Reg. 10103, effective May 16, 2006)