Ill. Admin. Code tit. 86, § 1910.92 - Rules of Pleading, Practice and Evidence
a) The Property Tax Appeal Board shall
establish by rules an informal procedure for the determination of the correct
assessment of property which is the subject of an appeal. The procedure, to the
extent that the Board considers practicable, shall eliminate formal rules of
pleading, practice and evidence. (Section 16-180 of the Code) Each hearing
shall be conducted in a manner best calculated to conform to substantial
justice.
b) The Board or its
designated Hearing Officer will receive evidence that is material and relevant,
and that would be commonly relied upon by reasonably prudent persons in the
conduct of their affairs, provided that the rules relating to privileged
communications and privileged topics are observed. (See Section 10-40(a) of the
Illinois Administrative Procedure Act [5 ILCS
100/10-40(a) ].
Notes
Added at 30 Ill. Reg. 7965, effective April 14, 2006
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