Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART1910. PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD |
§1910.31. Amendments
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a) After the Property Tax Appeal Board has transmitted an appeal to the board of review and the time period for intervention under Section 1910.60 has expired, a petition for appeal may be amended to correct any technical defects, except when the amendment would be prejudicial to a party.
b) The original filing of the petition or any amendment as allowed by Section 1910.30(j), and not any subsequent amendment, shall determine whether:
1) review of the Property Tax Appeal Board's final decision is afforded in the circuit court or the Appellate Court as provided in Section 16-195 of the Code;
2) the board of review shall notify taxing districts of the appeal as required by Section 16-180 of the Code and Section 1910.40(f); and
3) the contesting party is required to provide a court reporter as required by Section 16-190 of the Code and Section 1910.98(a).
(Source: Amended at 41 Ill. Reg. 14020, effective December 1, 2017)