(20 ILCS 2505/2505-505) (was 20 ILCS 2505/39b20)
Sec. 2505-505.
Board of appeals.
The Department has the power
to appoint a board of appeals, which shall consist of 3 persons,
to review
departmental actions in controversies involving the determination of tax
liability arising under the tax laws administered by the Department.
The board shall have no jurisdiction prior to the time a notice of
deficiency or a notice of assessment has become final unless (i)
the board
has made a special finding concurred in by all members that action by the
board is the most efficient and expeditious manner of resolving the
controversy or (ii) the Director so orders.
Cases shall be reviewed by the board in accordance with the
procedure
established by departmental rules and regulations adopted pursuant to
the provisions of Section 2505-795. Decisions made pursuant to
this Section
are not subject to the provisions of Article III of the Code of Civil
Procedure.
The exercise of the power of appointment
for members of the board of appeals is mandatory, and the Director shall
make his appointments within 120 days after the effective date of this
amendatory
Act of 1979. Each member of the board of appeals
shall serve for a period of one year and shall continue to serve thereafter
at the pleasure of the Director. Compensation for members shall be determined
by the Director.
Decisions of the Board shall not take
effect unless and until approved by the Director.
The express denial of applicability of Article III of the Code of Civil
Procedure shall be construed as declaratory of existing law, as expressed
in Section 3-102 of the Code of Civil Procedure, and not as a new enactment.
(Source: P.A. 91-239, eff. 1-1-00.)
|