Rule 1
The Iroquois County Board of Review will be in session beginning
March 8, 2010 and ending April 8, 2010. All owners in each of the townships of Iroquois County may present a written complaint regarding their 2009 assessment. Board of Review Complaint forms must be received no later than 4:30 p.m. in the Iroquois County Assessment Office or postmarked by April 8, 2010. Metered mail must bear the official U.S. Postal Service date stamp if it arrives after the final filing date. Complaint forms and/or evidence will not be accepted by fax.
Rule 2
All complaints shall be sworn or affirmed to and be upon official
forms provided by the Board of Review. The official form is available from your
township assessor, or the County Assessment Office, 1001 East Grant Street,
Watseka, Illinois 60970 (815) 432-6978. The Board of Review will not send forms
by overnight express, telefax machine or any method other than first class mail.
Rule 3
The 2009 publication of assessments are as follows:
The Paxton Record will list: Loda Township
The Lone Tree Leader will list: Artesia, Onarga and Ridgeland Townships
The Cissna Park News will list: Ash Grove, Fountain Creek, and Pigeon Grove Townships
The Milford Herald News will list: Lovejoy, Milford, Prairie Green and Stockland Townships
The Gilman Star will list: Crescent, Danforth, Douglas, and Iroquois Townships
The Clifton Advocate will list: Ashkum, Chebanse and Milks Grove Townships
The Times Republic will list: Beaver, Beaverville, Belmont, Concord, Martinton, Middleport, Papineau and Sheldon Townships
Rule 4
(a) All valid complaints must be supported by comparables or an
appraisal or other evidence as necessary to demonstrate inequities and
unfairness in the assessed value. All complaint forms must be complete.
(b) An agent, acting for an appellant, must attach a letter of
authorization with the appeal. The owner or agent must sign the appeal
form in the spaces provided. Any non-owner filing must have authorization by
the owner.
(c) When a complaint is filed on behalf of a LAND TRUST, the Board of
Review requires full disclosure of names, addresses and the percent of beneficial
interest for such trust.
Rule 5
(a) Beginning on the first above date and continuing through the last
date to file (or within 30 calendar days of publication of assessment list) pursuant
to Section 16-55 of the Property Tax Code, the Board of Review will hold regular
meetings in the Assessment Office located at the Iroquois County Administrative
Center to consider written complaints.
(b) Therefore, and if necessary and, until adjournment date, the same
schedule of days and hours shall apply to the members of the Board of Review,
but hearings may be held and inspections made in any other part of the County
at the discretion of the Board of Review.
(c) Tentative decisions will be rendered and notification of such decision will be mailed to all taxpayers who filed a complaint. The Board of Review only notifies the taxpayer/owner of record. If the complainant is represented by an attorney/agent, it is the complainant’s responsibility to notify them of the Board of
Rule 6
(a) If a taxpayer is not satisfied with the Board of Review tentative
decision, the taxpayer must appear before the Board of Review at the five day
hearing period. The dates of the five day hearing sessions will be noted on the
Board of Review’s tentative decision notice. If a taxpayer/owner fails to appear for
the scheduled hearing dates, the tentative decision will be the 2009 certified
assessment.
(b) The taxpayer/owner may represent him/herself or may be
represented by any person who is admitted to practice as a counselor at law in this
state or by rule of comity. Accountants, tax representatives, tax advisors, real
estate appraisers, real estate consultants and others not qualified to practice law
may not conduct questioning, cross-examination or other investigation at the
hearing. Any party, including a corporation, may cause to have evidence
presented by any authorized officer, employee or legal representative.
(c) All hearings are by law open to the public and may be recorded.
Tapes made by the Board of Review are kept for deliberation purposes only and
are not available to the public. If a transcript of a hearing is desired, a court
reporter must be obtained prior to the hearing, at the expense of the appellant. A
certified copy of the transcript must be submitted to the Board of Review within
fifteen days of the hearing.
Rule 7
(a) The final decisions of the Board of Review will be mailed and
published in the Iroquois County newspapers.
(b) If a taxpayer is not satisfied with the final decision of the Board of
Review, they may appeal to the Property Tax Appeal Board within 30 days after
individual notification or publication, whichever is later. Forms for an appeal to
the Property Tax Appeal Board are available from the County Assessment Office
or the Property Tax Appeal Board, 402 Stratton Office Building, 401 South Spring
Street, Springfield, Il 62706-0002.
Rule 8
Complaints relating to soil mapping of property assessed under
Section 10-110 through 10-125 of the Property Tax Code will be considered by
the Board of Review in accordance with the Illinois Department of Revenue’s
Memorandum dated May 25, 1995. The guideline is promulgated under the
authority granted the Department of Revenue in Section 10-115 of the Property
Tax Code. Taxpayers may request the Department of Revenue’s guideline in
writing by contacting the County Assessment Office.
Rule 9
(a) Claims for Homestead Improvement Exemption must be filed with
the Board of Review.
(b) All claims for Non-Homestead exemptions must be filed with the
County Assessment Office and approved by the Board of Review before
certification by the Illinois Department of Revenue.
Rule 10
A Certificate of Error when presented to the Board of Review for
concurrence must be accompanied by evidence showing the reason for issuing the certificate.
Rule 11
The Board of Review shall keep a record of all proceedings, such
as daily minute book and docket book.
Rule 12
These rules may be amended at any time effective five days after
date of published notice thereof.