TITLE 86: REVENUE CHAPTER II: PROPERTY TAX APPEAL BOARD PART 1910 PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part Section 1910.5 Construction and Definitions Section 1910.10 Statement of Policy Section 1910.11 Rules of Order (Repealed) Section 1910.12 Meetings of the Board Section 1910.20 Board Information - Correspondence Section 1910.25 Computing Time Limits Section 1910.30 Petitions Section 1910.31 Amendments Section 1910.33 Electronic Filing Section 1910.40 Board of Review Response to Petition Section 1910.50 Determination of Appealed Assessment Section 1910.55 Stipulations Section 1910.60 Interested Parties – Intervention Section 1910.63 Burdens of Proof Section 1910.64 Motion Practice – Service of Papers Section 1910.65 Documentary Evidence Section 1910.66 Rebuttal Evidence Section 1910.67 Hearings Section 1910.68 Subpoenas Section 1910.69 Sanctions Section 1910.70 Representation at Hearings Section 1910.71 Ex Parte Communications Section 1910.72 Informal Settlement Conference Section 1910.73 Pre-hearing Conference – Formal Settlement Conference Section 1910.74 Administrative Review Section 1910.75 Access to Board Records – Freedom of Information Procedures Section 1910.76 Board Publications – Distribution Section 1910.77 Withdrawals and Substitutions of Attorneys Section 1910.78 Consolidation of Appeals Section 1910.79 Policy on Discovery Section 1910.80 Forms Section 1910.88 Use of Facsimile Machines Section 1910.90 Procedural Hearing Rules Section 1910.91 Business Records (Repealed) Section 1910.92 Rules of Pleading, Practice and Evidence Section 1910.93 Request for Witnesses Section 1910.94 Inspection of Subject Property – Effect of Denial by Taxpayer or Property Owner Section 1910.95 Service of Documents in Certain Cases Section 1910.96 Evidence Depositions Section 1910.98 Transcription of Hearings – Official Record Section 1910.99 Adoption of Evidence Section 1910.100 Severability

AUTHORITY: Implementing and authorized by Article 7 and Sections 16-180 through 16-195 of the Property Tax Code [35 ILCS 200/Art. 7 and 16-180 through 16-195].

SOURCE: Adopted at 4 Ill. Reg. 23, p. 106, effective May 27, 1980; codified at 8 Ill. Reg. 19475; amended at 13 Ill. Reg. 16454, effective January 1, 1990; amended at 21 Ill. Reg. 3706, effective March 6, 1997; amended at 21 Ill. Reg. 11949, effective August 13, 1997; amended at 21 Ill. Reg. 14551, effective October 27, 1997; amended at 22 Ill. Reg. 957, effective December 19, 1997; amended at 22 Ill. Reg. 16533, effective September 2, 1998; amended at 24 Ill. Reg. 1233, effective January 5, 2000; amended at 29 Ill. Reg. 13574, effective August 19, 2005; amended at 29 Ill. Reg. 21046, effective December 16, 2005; amended at 30 Ill. Reg. 1419, effective January 20, 2006; amended at 30 Ill. Reg. 2640, effective February 15, 2006; amended at 30 Ill. Reg. 7965, effective April 14, 2006; amended at 30 Ill. Reg. 10103, effective May 16, 2006; expedited correction at 30 Ill. Reg. 14633, effective May 16, 2006; amended at 30 Ill. Reg. 12280, effective June 30, 2006; amended at 30 Ill. Reg. 14148, effective August 11, 2006; amended at 30 Ill. Reg. 16311, effective September 29, 2006; amended at 31 Ill. Reg. 16222, effective November 26, 2007; amended at 32 Ill. Reg. 16864, effective October 1, 2008; amended at 33 Ill. Reg. 7910, effective July 1, 2009; amended at 38 Ill. Reg. 19171, effective October 1, 2014; amended at 41 Ill. Reg. 14020, effective December 1, 2017; amended at 43 Ill. Reg. 2158, effective March 1, 2019; amended at 45 Ill. Reg. 14193, effective October 26, 2021; amended at 47 Ill. Reg. 2075, effective January 27, 2023.