Illinois Administrative Code
Title 86 - REVENUE
Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD
Section 1910.73 - Pre-hearing Conference - Formal Settlement Conference
Current through Register Vol. 48, No. 38, September 20, 2024
a) The Board may on its own motion or on the motion of any party to the appeal set a pre-hearing conference. The Board's decision whether to conduct a pre-hearing conference will be based on the complexity of the appeal, the issues in controversy and the potential for settlement.
b) The purpose of the pre-hearing conference shall be to:
c) In all cases where the contesting party is seeking a change in assessed valuation of $100,000 or more, the Board may require or any party may request a court reporter be present to record and transcribe the conference. When the Board on its own motion sets a pre-hearing conference and requires the presence of a court reporter, the contesting party shall provide for the court reporter at his own expense. However, if any party requests a court reporter be present such expense shall be borne by the party requesting transcription. If a court reporter is not required at the pre-hearing conference, an electronic recording device will be used by the Board to record the proceeding.
d) The Board shall issue a pre-hearing conference order setting forth the matters agreed to and rulings as to disputed matters. The order shall be served concurrently upon all parties and shall control the subsequent course of the proceeding.
e) At any stage of the appeal, the Board or any of its designated Hearing Officers may order a formal settlement conference and require the participation of the parties. The Board's determination will be based on the complexity of the appeal and the amount in controversy. Within 15 days after the formal settlement conference, the parties shall inform the Board in writing whether a settlement regarding the correct assessment of the subject property was reached. No court reporter nor any electronic recording device is required at the formal settlement conference.