TITLE 86: REVENUE
CHAPTER II: PROPERTY TAX APPEAL BOARD
PART 1910 PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD
SECTION 1910.69 SANCTIONS


 

Section 1910.69  Sanctions

 

a)         Failure of any party to comply fully with all rules and/or specific requests of the Property Tax Appeal Board as provided in Sections 1910.30, 1910.40, 1910.60, 1910.65, 1910.67, 1910.68 and 1910.73 shall result in the default of that party.  Any party found to be in default pursuant to this Section shall forfeit any right to request, have or participate in any hearing and shall not receive further notice of the proceedings, decisions or rulings of the appeal from the Property Tax Appeal Board.  Notice to any defaulted party other than the taxpayer shall be deemed to have been given when served upon the State's Attorney of the county from which the appeal has been taken.  (See Section 16-170 of the Code.)  Notice of the final administrative decision to any taxpayer in default shall be given in accordance with Section 16-185 of the Code.

 

b)         When a hearing as provided in Section 1910.67, or a pre-hearing conference as provided in Section 1910.73, is ordered by the Property Tax Appeal Board, all parties shall appear for the hearing or pre-hearing on the appeal on the date and at the time set by the Property Tax Appeal Board.  Failure to appear on the date and at the time set by the Property Tax Appeal Board shall be sufficient cause to default that party.

 

c)         When a party, his attorney, or his witness engages in threatening, disruptive, vulgar, abusive or obscene conduct or language which delays or protracts a proceeding, the Board, by any Member, or Hearing Officer, shall exclude the offending person from the proceeding.  Any party engaging in such conduct or language shall be defaulted.

 

d)         Failure of the contesting party to furnish a court reporter as required in Section 1910.98(a) shall be sufficient cause to dismiss the appeal.  Failure of the contesting party to furnish a court reporter's transcript as required in Section 1910.98(b) within 60 days after the date of the hearing shall result in the dismissal of the appeal.

 

e)         Failure of the contesting party to pursue disposition of an appeal in a reasonable time will render the appeal subject to dismissal.  In making this determination, the Board shall consider factors including, but not limited to, the history of the appeal, the length of time that has elapsed since the last action taken in the appeal, past attempts to schedule the appeal for hearing, and the contesting party's compliance with any Board or Hearing Officer requests or orders.

 

(Source:  Amended at 43 Ill. Reg. 2158, effective March 1, 2019)