Administrative Review of Board Decisions

A. An action to review a final Board decision, when the change in assessed valuation was less than $300,000, is begun by filing a complaint and summons "within 35 days from the date that a copy of the decision sought to be reviewed was served upon the party affected by the decision." 735 ILCS 5/3-103. Generally, administrative review is taken in the circuit court where the subject property is located. Summons must be served by registered or certified mail on the administrative agency and on each of the other parties to the appeal before the agency. 735 ILCS 5/3-105, 5/3-107. It is especially important to note this provision since failure to join the local board of review or any intervenor or other party of record before the Board may lead to dismissal of the action.

The complaint for an administrative review must contain a statement of the decision or part thereof that the plaintiff wishes the court to review. It must specify whether the transcript of evidence, or a portion thereof, should be filed by the agency.

The Board in any administrative review generally appears by the Illinois Attorney General's office. The Board files its answer, which consists of the record of proceedings before it, by a written motion or by a written appearance. 735 ILCS 5/3-106. The answer of the agency consists of the original or a certified copy of the entire record of proceedings under review including the evidence that was heard and the findings and decision(s) issued by it. By order of the reviewing court or by stipulation of the parties, this record may be shortened by the elimination of portions of the record. If the complaint specifies that only a portion or none of the record shall be filed, and if the agency or any other defendant objects, the court shall hear the parties on this issue and determine what is to be included in the agency's answer. 735 ILCS 5/3-108(b).

Section 16-195 of the Property Tax Code provides:

 

The Property Tax Appeal Board shall certify the record of its proceedings only if the taxpayer or other entity seeking review under the Administrative Review Law pays to it for each page of legal size or smaller, the sum of 75¢ per page for testimony taken before the Board and 25¢ per page for all other matters contained in the record, and for any page larger than legal size the sum of $1, except that these charges may be waived when the Board is satisfied that the aggrieved party cannot afford to pay such charges. There shall be no charge to the taxpayer or other entity for certification by the Property Tax Appeal Board of any pages of the record which are furnished for inclusion in the record by the taxpayer or other entity seeking review. If payment for the record is not made by the taxpayer or other entity within 30 days after notice from the Board or the Attorney General of the cost thereof, the court in which the proceeding is pending, on motion of the Board, shall dismiss the complaint. 35 ILCS 200/16-195.

The Administrative Review Law also requires that the complaint for review be dismissed if the costs of record preparation are not paid. 735 ILCS 5/3-109.

Generally, courts are asked to rule on one of two contentions in administrative review: that the decision of the Property Tax Appeal Board is against the manifest weight of the evidence or that the decision of the Board is contrary to law. The Board's findings and conclusions on questions of fact are prima facie true and correct. 735 ILCS 5/3-110. They will not be disturbed on review unless they are contrary to the manifest weight of the evidence, that is, unless an opposite conclusion is clearly evident. Moreover, courts can not reassess witness credibility, reweigh the evidence, or make an independent determination of the facts.

Section 3-110 of the Administrative Review Law provides:

 

No new or additional evidence in support of or in opposition to any finding, order, determination or decision of the administrative agency shall be heard by the court.

In administrative review, the circuit court acts as an appellate court. Its powers are enumerated in §3-111(a) and include the following:

1.  . . . to stay the decision of the administrative agency in whole or in part pending the final disposition of the case . . . ;
2. to make any order that it deems proper for the amendment, completion or filing of the record of proceedings of the administrative agency;
3. to allow substitution of parties . . . ;
4. to dismiss parties or to realign parties plaintiffs and defendants;
5. to affirm or reverse the decision in whole or in part;
6. where a hearing has been held by the agency, to reverse and remand the decision in whole or in part, and, in that case, to state the questions requiring further hearing or proceedings and to give such other instructions as may be proper; [and]
7. where a hearing has been held by the agency, to remand for the purpose of taking additional evidence when from the state of the record of the administrative agency or otherwise it shall appear that such action is just. However, no remandment shall be made on the ground of newly discovered evidence unless it appears to the satisfaction of the court that such evidence has in fact been discovered subsequent to the termination of the proceedings before the administrative agency and that it could not by the exercise of reasonable diligence have been obtained at such proceedings; and that such evidence is material to the issues and is not cumulative.

The remedies available through administrative review are limited to those enumerated in the statute. The law also provides that technical errors or the agency's failure to observe the technical rules of evidence are not grounds for the reversal of the decision "unless it appears to the court that such error or failure materially affected the rights of any party and resulted in substantial injustice to him or her." 735 ILCS 5/3-111(b).

Final orders of the circuit courts in administrative review are reviewable by appeal in the appellate and supreme courts. 735 ILCS 5/3-112. However, an order of remand is not a final order subject to such review if the agency must do more than enter a judgment or decree in accordance with the court's directions. The circuit court retains jurisdiction of the action until a final disposition is made. Thus, the agency must first issue its decision on remand before a review of the judgment of the circuit court may be taken.

B. In appeals in which a change of $300,000 or more in assessed valuation was sought before the Board, direct review is afforded in the appellate court for the district in which the property is situated. A change in assessed valuation of $300,000 or more is the difference between the board of review's final assessment and the proposed assessment sought by the appellant on his petition for appeal with the Board. When the requested change in assessment is above the $300,000 threshold, a complaint for administrative review filed in the circuit court rather than the appellate court will be dismissed for lack of jurisdiction.