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Any person responsible for the payment of property taxes on an
appealed parcel, the owner of the parcel, or any taxing body that has
a revenue interest in an appeal before the Property Tax Appeal Board
may become a party to an appeal by filing a request to intervene.
Space is available on the appeal form to list the name and address
of the owner of property if a party other than the owner files a
petition appealing the assessment of real property. In the case where
a party other than the taxpayer or owner of property files an appeal,
the Property Tax Appeal Board must inform the owner that an appeal has
been filed on the property when it receives notification that such
interests are involved. Such a person has 60 days from the notice
that a taxing body has filed an appeal in which to file a request to
intervene. In the case of an interested taxing district, the request
to intervene must be filed within the later of 60 days of the notice
of the pendency of an appeal sent to the state's attorney or, in
appeals involving an assessment change request of $100,000 or more,
within 60 days of the postmark of service by the board of review of a
copy of the petition form. See Rule §1910.60(d).
Requests to intervene must be filed in triplicate, and all copies of
the request must be signed by the intervenor or his or her attorney. In
the case of taxing districts, the request to intervene must be accompanied
by a copy of the resolution of the governing board of the taxing body
authorizing its legal representative to file a request to intervene. See
Official Rules §1910.60(d)(2). All additional written and documentary
evidence on which the intervenor intends to rely must be submitted with
the request to intervene. If additional time is needed to compile and
submit the additional written or documentary evidence, the intervenor must
request an extension of time in writing at the time the request to
intervene is filed. Requests to intervene filed without a copy of the
properly adopted resolution authorizing representation will be treated as
incomplete and will be returned. The filing of an incomplete request to
intervene will not extend the 60-day deadline to intervene without a written request
explaining good cause for failure to timely submit a properly completed
request to intervene and resolution. Intervening parties may request and
be granted extensions of time for good cause shown for filing additional
written or documentary evidence permitted for contesting parties. See
Rule §1910.60(f). Failure to submit evidence pursuant to rule
will result in the rejection of any evidence proffered at the hearing and
may result in default of the intervening party.
Any party to an appeal 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 is not allowed to withhold 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 is bound by the
terms of the stipulation or agreement. If a party chooses to adopt the
evidence of another party, it cannot subsequently file evidence, motions,
or 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. The adopting adopting party may submit rebuttal evidence and
cross-examine witnesses. See Rule §1910.99. |
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