Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 200/8-35

(35 ILCS 200/8-35)

Sec. 8-35.

Notification requirements; procedure on protest.

(a) Assessments made by the Department.
Upon completion of its original assessments, the Department shall publish a
complete list of the assessments in the State "official newspaper." Any person
feeling aggrieved by any such assessment may, within 10 days of the date of
publication of the list, apply to the Department for a review and correction of
that assessment. Upon review of the assessment, the Department shall make any
correction as it considers just.

If review of an assessment has been made and notice has been given of the
Department's
decision,
any party to the proceeding who feels aggrieved by the decision, may file an
application for hearing.  The application shall be in writing and shall be
filed with the Department within 20 days after notice of the decision has been
given by certified mail.  Petitions for hearing shall state concisely the
mistakes alleged to have been made or the new evidence to be presented.

No action for the judicial review of any assessment
decision of the Department shall be allowed unless the party commencing
such action has filed an application for a hearing and the Department
has acted upon the application.

The extension of taxes on an assessment shall not be delayed by any
proceeding under this Section. In cases where the assessment is revised, the taxes extended upon the assessment, or that part
of the taxes as may be appropriate, shall be abated or, if already paid,
refunded.

(b) Exemption decisions made by the Department.  Notice of each exemption
decision made by the Department under Section 15-25, 16-70, or 16-130
shall be given by certified mail to the applicant for exemption.

If an exemption decision has been made by the Department and notice has been
given of the Department's decision, any party to the proceeding who feels
aggrieved by the decision may file an application for hearing.  The application
shall be in writing and shall be filed with the Department within 60 days after
notice of the decision has been given by certified mail.  Petitions for hearing
shall state concisely the mistakes alleged to have been made or the new
evidence to be presented.

If a petition for hearing is filed, the Department shall reconsider the
exemption decision and shall grant any party to the proceeding a hearing.  As
soon as practical after the reconsideration and hearing, the Department
shall issue a notice of decision by mailing the notice by certified mail.  The
notice shall set forth the Department's findings of fact and the basis of the
decision.

Within 30 days after the mailing of a notice of decision, any party to the
proceeding may file with the Director a written request for rehearing in such
form as the Department may by rule prescribe, setting forth the grounds on
which
rehearing is requested.  If rehearing or Departmental review is granted, as
soon as practical after the rehearing or Departmental review has been held,
the Department shall issue a revised decision to the party or the party's legal
representative as a result of the rehearing.  The action of the Department on a
petition for hearing shall become final the later of (i) 30 days after issuance
of a notice of decision, if no request for rehearing is made, or (ii) if a
timely request for rehearing is made, upon the issuance of the denial of the
request or the issuance of a notice of final decision.

No action for the judicial review of any exemption decision of the Department
shall be allowed unless the party commencing the action has filed an
application for a hearing and the Department has acted upon the application.

The extension of taxes on an assessment shall not be delayed by any
proceeding under this Section.  In cases when the exemption is granted, in
whole or in part, the taxes extended upon the assessment, or that part of the
taxes as may be appropriate, shall be abated or, if already paid, refunded.

(Source: P.A. 92-658, eff. 7-16-02.)