Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process.
Recent laws may not yet be included in the ILCS database, but they are found on this site as
Public
Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the
Guide.
Because the statute database is maintained primarily for legislative drafting purposes,
statutory changes are sometimes included in the statute database before they take effect.
If the source note at the end of a Section of the statutes includes a Public Act that has
not yet taken effect, the version of the law that is currently in effect may have already
been removed from the database and you should refer to that Public Act to see the changes
made to the current law.
(35 ILCS 200/16-190)
Sec. 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
|
|
(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; 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.
|
|
(Source: P.A. 100-1148, eff. 12-10-18.)
|