Ill. Admin. Code tit. 86, § 1910.99 - Adoption of Evidence
a) Any party to
an appeal before the Property Tax Appeal Board is allowed to adopt the evidence
of any other party to the appeal; however, if a party adopts the evidence of
another party, the adopting party shall be precluded from withholding its
authorization for settlement of an appeal if the party with whom it adopted
evidence reaches an agreement in the pending appeal. The adopting party shall
be bound by the terms of the stipulation or agreement.
b) If a party chooses to adopt the evidence
of another party, it shall be precluded from subsequently filing evidence,
motions, and requests for continuances. The adopting party may appear at
pre-hearing conferences and the hearing of the appeal; however, the adopting
party shall be prohibited from presenting a case-in-chief at the hearing but
shall reserve the right to present rebuttal evidence and cross-examine
witnesses.
Notes
Added at 30 Ill. Reg. 14148, effective August 11, 2006
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