Rules of Government
The statutes provide that the Board of Review shall develop and publish rules and regulations as may be necessary for the orderly dispatch of business.
- Regular meetings of the Board of Review of Woodford County will be held in Room 104 on the 1st Floor of the Woodford County Courthouse (original building) located at 115 North Main Street. Meetings may be held in other parts of the County from time to time at the discretion of the Board.
- The Board will convene on or before the first Monday in June or earliest possible time from said date as Board Members may be able to assemble and may adjourn from day to day as may be necessary.
- The Board shall keep a record of all proceedings and the order of business shall be as follows:
- Considering assessment appeals and petitions and other matters properly put before the Board.
- Reading and approving the records and final decisions of previous meetings.
- Any Appellant and/or their representatives or Taxing District having an appeal to make shall prepare the same in writing in forms prescribed and furnished by the Board with the original to be retained by the Board. A copy shall be delivered to the assessor who certified the assessment and a copy to the Appellant indicating the filing date. Appeals must be signed by the property owner and shall contain the address of the property as well as the address of the owner. All information as requested on the Board approved appeal form must be completed. Current fair market value of the property may be substantiated by the Appellants opinion of market value and/or by appraisal with supporting documentation accompanying said appeal.
- Appeals must be filled with the Clerk of the Board of Review at The Supervisor of Assessments Office within 30 calendar days after publication of the assessment changes.
- Applications for exempt status may be completed in accordance with the instructions as outlined on the PTAX-300 Application For Property Tax Exemption form to be provided by the Board in accordance with the instructions outlined on the form. Appellant and/or their representatives may be requested to appear before the Board to furnish additional evidence in support of their claim. All exempt status requests shall be forwarded to the Illinois Department of Revenue/Local Government Bureau, together with the Board recommendation, for final disposition.
- The Clerk of the Board shall file all appeals or petitions in order of presentation, assigning said appeal/petition a docket number by Township and shall note the number as well as the character of the appeal on the record of the Board.
- The Board shall as follows either:
- Notify each Appellant and/or their representatives by mail when to appear before the Board to introduce evidence and be heard on his/her appeal.
- Determine the proposed action with respect to the applicant's petition as shall appear to the Board to be lawful and just and will advise each Appellant in writing of such action. If upon proper notification the Appellant requests a hearing as to such proposed action, Appellant shall notify the Clerk of the Board within ten days from said date of notice.
- If Appellant fails to request a hearing within the prescribed 10 days as to the Board's proposed action or fails to appear for the scheduled hearing, the Board may take such action with respect to the Appellant's petition as shall appear to the Board to be lawful and just. The Board will hear evidence at the hearing pertaining to the assessed valuation and shall take all evidence under advisement giving written notification of the Board's decision within 30 days of said hearing date, or as soon as otherwise feasibly possible.
- The Board may initiate proceedings designed to correct omissions from the assessment roll or initiate proceedings in instances of under-assessment. The Board shall provide no less than 5 days notice to the Appellant concerned directing them to appear before the Board and show cause, if there be any, why the assessment under review should not be changed. No action shall be taken by the Board prior to the prescribed hearing time.
- The Board may issue a Certificate of Error, pertaining to the assessment year immediately preceding the current assessment year, to correct an error or mistake other than errors of judgment. Example of factual errors are listed as follows:
- Mistake in computation(s)
- Duplicate assessment
- Improvements destroyed or significantly impaired prior to assessment date
- Incorrect description of property assessed
- Incorrect improvement specification
- Exempt status received after close of assessment year
- Homestead exemptions not granted on eligible property
- Property divisions
- Quantity of acreage is determined for farmland assessment purposes
- Quality grade of building improvements
- Petitions addressed to the Board regarding matters of equalization must clearly show the class or classes of property or taxing district or jurisdiction that appears to be inequitable with the prevailing assessment level. If said petitions are to receive favorable consideration, said petition shall be supported by sufficient sales ratio data.
- No taxpayer or property owner shall present for consideration, nor shall the Board of Review accept for consideration, any testimony, objection, motion, appraisal critique or other evidentiary material that is offered to refute, discredit or disprove evidence offered by an opposing party regarding the description, physical characteristics or condition of the subject property when the taxpayer or property owner denied a request made in writing by the Township Assessor or intervening taxing boy, prior to or during the time when the Board of Review is accepting documentary evidence, to access the land to make a visual inspection of the property for valuation purposes. Any request made to invoke this rule shall incorporate a statement detailing the consultation and failed reasonable attempts to resolve differences over issues involving inspection with the taxpayer or property owner.
- Failure to appear before the Board at the appointed time, when a 10 day notice has been given, shall be grounds for dismissal of any further appeal. "Section 16-160 of the Property Tax Code, 35ILCS 200/16-160"
- The Board hereby resolves to certify their changes in an electronically produced docket book and include with docket book a copy of Board action for the year. A copy of the Board records will be made available to the public under the Freedom of Information Act.
- The rules here set forth may be amended from time to time with such amendments to the rules being effective immediately upon publication.
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