Moultrie County Board


Rule 1
Meetings of the Moultrie County Board of Review, hereinafter "Board of Review", convened on June 1, 2017 for the 2017 assessment year. The regular meeting dates and times of the Board of Review shall be Monday through Friday from 9:00 A.M. to 3:00 P.M., except legal holidays, through March 15, 2018, or until completion of business, and shall be held in the 2nd Floor Moultrie County Board Meeting Room, Moultrie County Courthouse, 10 South Main Street, Sullivan, Illinois, and are subject to posted location and date and time schedule changes. A Board of Review Notice of Meeting(s) With Agenda(s) shall be posted on the bulletin boards in the Moultrie County Courthouse west door entrance areas, the Moultrie County Clerk's Office, the Moultrie County Assessment Office, and outside the Moultrie County Board's 2nd Floor Board Room a minimum of 48 hours prior to the meetings of the Board of Review; any meeting location and/or schedule changes from the regular meeting location, dates and times of the Board of Review shall appear on said Notices.

Rule 2
The Board of Review Chairperson shall call the members to order at the appointed hour for the Board of Review to meet and proceed in accordance with Rule 3.

Rule 3
Order of business:
A. Reading and approving records of proceedings of previous meetings.
B. Approvals and Denials of exemption applications.
C. Presentations of Assessment Complaints: Every Assessment Complaint shall state the facts upon which the contesting party bases their objection, the relief they request, and information to substantiate that relief.
D. Hearing Owners and/or their Attorneys.
E. Reading and Review of Assessment Complaints.
F. Decisions on Assessment Complaints to decrease or increase assessments of Corporations or Individuals.
G. Equalization of Assessments.

Rule 4
Tax Year 2017/Payable 2018 Assessment Complaints must be filed with the Clerk of the Board of Review at the Moultrie County Courthouse, Sullivan, Illinois no later than 4:30pm Central Time, on or before 30 calendar days after the date of publication of the 2017 assessment list in a newspaper of general county circulation. Assessment Complaints must be in writing and filed on the approved Board of Review Assessment Complaint Forms which may be obtained by mail or by coming to the Moultrie County Assessment Office between the hours of 8:30 a.m. to 4:30 p.m. Monday through Friday, except legal holidays, at the Moultrie County Courthouse, 10 South Main Street, Suite 8, Sullivan, Il. 61951; Phone 217-728-4951. Faxed or emailed Assessment Complaints shall not be accepted. Every effort should be made to file all evidence in support of the Complaint at the time the Complaint is filed; however, all evidence in support of a Complaint should be received by the Board of Review no later than 5 business days prior to the Complainant's Hearing date. Complaint packets returned by email or fax will not be accepted. We must have originals.
Rule 5
The Clerk shall keep a Docket Book showing the number of each Assessment Complaint filed with the Board of Review, showing the reduction or increase of the assessments of persons or corporations, the order of filing said Complaint and the action of the Board of Review thereon. Such Complaints shall be numbered by the Clerk of the Board of Review and filed in regular order as received; and when acted upon, shall be taken in the same order as far as may be possible.

Rule 6
Any member of the Board of Review may notify the Board of Review of any person or corporation that may come to their knowledge who is not assessed, or in their knowledge or opinion is assessed too high or too low, and the Clerk of the Board of Review shall thereupon issue a notice to the person or corporation affected thereby to appear before the Board of Review and show cause if and why said assessment shall not be changed; however, no action shall be taken thereon for ten days after giving notice unless such party has been given the opportunity to appear before the said Board of Review.

Rule 7
Only a taxpayer or owner of property dissatisfied with an assessment, as such assessment pertains to the assessment of their property for taxation purposes, or a taxing body that has a tax revenue interest in the decision of the Board of Review on an assessment made by any local assessment officer may file an Assessment Complaint. At hearings before the Board of Review, a party to the proceedings may represent himself or herself, or may be represented at the hearing by any person who is admitted to practice as an attorney in the State of Illinois. Accountants, Tax Representatives, Tax Advisors, State Licensed Real Estate Appraisers, Real Estate Consultants and others not qualified to practice law in the State of Illinois may not appear at the hearing before the Board of Review in a representative capacity; however, such persons may testify at hearings before the Board of Review and may assist parties and attorneys in preparation of cases for presentation by such parties and attorneys for the Board of Review. Corporations, limited liability companies (LLC), partnerships and other similar entities, and taxing districts may be represented at a Board of Review hearing by any person licensed to practice law in the State of Illinois. An attorney shall avoid appearing before the Board on behalf of his or her client in the capacity of both an advocate and a witness. When an attorney is a witness for the client, except as to merely formal matters, the attorney should leave the hearing of the appeal to other counsel. Except when essential to the ends of justice, an attorney shall avoid testifying before the Board on behalf of a client. If the Complainant or Taxing District is to be represented at a hearing by an attorney licensed to practice law in the State of Illinois, the Complainant shall notify the Board of Review, in writing, of such representation a minimum of five (5) business days prior to the hearing.

Rule 8
The Board of Review shall hear Assessment Complaints for changes in assessments at the time for filing or may fix a date for the hearing thereof. Complainants shall be allotted hearing time slots based upon the estimated time the Clerk to the Board of Review deems appropriate based upon the complexity of the Complaint; and Complainants shall limit their presentations to the time slots so allotted. All hearings are by law open to the public.

Rule 9
Notices of hearings before the Board of Review will be sent by mail, email, fax or hand-delivery to the Complainant. Failure of a Complainant, or their Illinois licensed attorney, to appear for their scheduled hearing shall be grounds for automatic dismissal of the Complaint, unless a continuance is granted, in writing, to the Complainant by the Board of Review. The Clerk of the Board of Review must receive requests for such continuances no later than five (5) business days prior to the scheduled hearing date.
Rule 10
Appraisals submitted to the board of Review must be prepared by an Illinois state certified appraiser or equivalent in conformance to the Uniform Standards of Professional Appraisal Practice as currently adopted by the Appraisal Standards Board. The appraisal must be presented in its entirety, including all exhibits, with no missing pages. The Board of Review may request evidence to support the valuation asserted. The only Appraisals that will be accepted per their date will be current tax year of appeal and the 3 years prior to current tax year of appeal.

Rule 11
Pursuant to 35 ILCS 200/16-55, if a complainant is requesting a reduction in assessed valuation of $100,000 or more, the Board must notify each respective taxing district. Complainants must supply their requested assessment toal on page 1 (#10) of the assessment complaint form. IF this information is not provided, the Board will not make any reductions of $100,000 or more.

Rule 12
The Complainant will be notified in writing of the Board of Review's final decision. All decisions on Assessment Complaints may be appealed to the State Property Tax Appeal Board as provided by statute. Appeal Forms may be obtained from the Clerk of the Moultrie County Board of Review, Moultrie County Courthouse, 10 South Main Street, Suite 8, Sullivan, Illinois. All decisions of the Board of Review are subject to equalization.

Rule 13
Any or all of the foregoing rules may be waived in a particular instance upon a majority vote of the Board of Review.

Rule 14
Copies of the Moultrie County Board of Review Guidelines and Procedures may be obtained at their offices by calling the Clerk to the Moultrie County Board of Review at 217-728-4951.