Ill. Admin. Code tit. 86, § 1910.70 - Representation at Hearings
a) A party
shall have the right to represent himself or herself and to be present at and
participate in any hearing before the Property Tax Appeal Board. The right to
participate shall include the rights to call, examine and cross-examine
witnesses and to discuss any evidence properly submitted pursuant to this Part.
A party may be represented at the hearing by any person who is admitted to
practice as an attorney in this State. Accountants, tax representatives, tax
advisers, real estate appraisers, real estate consultants and others not
qualified to practice law in this State may not appear at hearings before the
Board in a representative capacity, and may not conduct questioning,
cross-examination or other investigation at the hearing. However, those persons
may testify at hearings before the Board and may assist parties and attorneys
in preparation of cases for presentation by those parties and attorneys for the
Board at hearings.
b) As provided
in subsection (a), only attorneys licensed to practice law in the State of
Illinois shall be allowed to represent a party at a Property Tax Appeal Board
hearing.
c) Corporations, limited
liability companies (LLC), partnerships and other similar entities, and taxing
districts shall be represented at all stages before the Property Tax Appeal
Board by any person licensed to practice law in the State of
Illinois.
d) The board of review
may be represented at a hearing by the county state's attorney's office, any
attorney licensed to practice law in the State of Illinois properly authorized
as a special assistant state's attorney, or board of review members or
commissioners or their duly authorized designees.
e) An attorney, pro se taxpayer (representing
himself or herself), or board of review designee may enter an appearance either
by signing the petition, a Request to Intervene, or other document initiating
the participation of a party in a proceeding, or by filing an appearance in the
proceeding. By signing a petition or a Request to Intervene, or filing an
appearance, the attorney, pro se taxpayer, or board of review designee
certifies that he or she has the authority to appear and act on behalf of a
party in the proceeding.
f) An
attorney shall avoid appearing before the Board on behalf of his or her client
in the capacity of both an advocate and a witness. When an attorney is a
witness for the client, except as to merely formal matters, the attorney should
leave the hearing of the appeal to other counsel. Except when essential to the
ends of justice, an attorney shall avoid testifying before the Board on behalf
of a client.
Notes
Amended at 30 Ill. Reg. 1419, effective January 20, 2006
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