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Illinois Statutes Chapter 35. Revenue § 200/16-190. Record of proceedings and orders

Current as of January 01, 2025 | Updated by Findlaw Staff

§ 16-190. Record of proceedings and orders.

(a) The Property Tax Appeal Board shall keep a record of its proceedings and orders and the record shall be a public record. In all cases where the contesting party is seeking a change of $100,000 or more in assessed valuation, the contesting party must provide a court reporter at his or her own expense. The original certified transcript of such hearing shall be forwarded to the Springfield office of the Property Tax Appeal Board and shall become part of the Board's official record of the proceeding on appeal. Each year the Property Tax Appeal Board shall publish a volume containing a synopsis of representative cases decided by the Board during that year. The publication shall be organized by or cross-referenced by the issue presented before the Board in each case contained in the publication. The publication shall be available for inspection by the public at the Property Tax Appeal Board offices and copies shall be available for a reasonable cost, except as provided in Section 16-191.

(b) The Property Tax Appeal Board shall provide annually, no later than February 1, to the Governor and the General Assembly a report that contains for each county the following:

(1) the total number of cases for commercial and industrial property requesting a reduction in assessed value of $100,000 or more for each of the last 5 years;

(2) the total number of cases for commercial and industrial property decided by the Property Tax Appeal Board for each of the last 5 years; and

(3) the total change in assessed value based on the Property Tax Appeal Board decisions for commercial property and industrial property for each of the last 5 years.

(c) The requirement for providing a report to the General Assembly shall be satisfied by filing copies of the report with the following:

(1) the Speaker of the House of Representatives;

(2) the Minority Leader of the House of Representatives;

(3) the Clerk of the House of Representatives;

(4) the President of the Senate;

(5) the Minority Leader of the Senate;

(6) the Secretary of the Senate;

(7) the Commission on Government Forecasting and Accountability, as required by Section 3.1 of the General Assembly Organization Act;  1 and

(8) the State Government Report Distribution Center for the General Assembly, as required by subsection (t) of Section 7 of the State Library Act. 2

1 25 ILCS 5/3.1.
2 15 ILCS 320/7.
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Cite this article: FindLaw.com - Illinois Statutes Chapter 35. Revenue § 200/16-190. Record of proceedings and orders - last updated January 01, 2025 | https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-200-16-190/

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