10.6 Small Claims Proceedings for Real Estate Tax Objections


In order to facilitate the dispositions of Specific Objections, the following small claims procedures are established:

A. Small Claim Defined
The tax refund sought does not exceed $30,000 ($50,000 if the objector submits an
MAI appraisal as evidence).
B. Maximum Refund
The amount of refund is strictly limited to the amount stated in Section A.
C. Election Irrevocable
The election to proceed as a small claim is irrevocable and must be initiated at the
Case Management Call. Compliance with Section 2-50 of Circuit Court Rule 10.8 is a
prerequisite to the election to proceed as a small claim.
D. Procedures:
1. Motion to Proceed:
  1. The Motion to Proceed as a small claim must be submitted in writing at the Case Management Call.

     

  2. A Section 2-50 cover sheet and a Pre-trial Memorandum for each tax year concerned shall accompany each Motion to Proceed. See appendix to this Rule for Court Approved Forms A and B.
2. Assignment of Trial Judge:
Trial Judge will be assigned to the small claim case at the Case Management Call.

3. Scheduling of Pre-trial Settlement:
The parties to the small claim must obtain a pretrial conference date from the trial judge's clerk within 14 days of the Case Management Call. Failure to schedule a pre-trial conference date within the specified time shall be cause for dismissal of the case for want of prosecution.

4. Pre-trial Settlement Conference:
The Court shall conduct a pretrial settlement conference with the parties within 84 days (12 weeks) of the Case Management Call. If the parties fail to settle the case, the trial judge shall enter an order setting the last date to disclose opinion witnesses (see section 6), setting the last date to complete discovery (see section 7), and setting the trial date (see section 7).

5. Discovery Only Pursuant to Court Order:
Except for the disclosure of opinion witnesses, discovery in proceedings pursuant to this rule shall proceed only by court order or by agreement of the parties.

6. Opinion Witnesses:
  1. Disclosure of Opinion Witnesses:
    Both Parties must disclose the identity of their opinion witnesses, their conclusions, opinions, qualifications and reports within 147 days (21 weeks) of the Case Management Call. Failure to disclose by that date shall act as a bar in the case of the testimony of the witnesses and submission of any of their reports.

     

  2. Duty to Supplement Opinion Disclosures:
    A party has a duty to seasonably supplement or amend any prior disclosed information whenever new or additional information subsequently becomes known to that party.
7. Failure to Settle Case:
  1. Trial Date:
    The parties must complete all discovery within 210 days (30 weeks) of the
    Case Management Call. The trial date set by the court shall not be sooner than 273 days (39 weeks) after the Case Management Call.

     

  2. Final Pre-Trial Order:
    Both Parties must cooperate in preparing a final pre-trial order to be delivered to the trial judge 7 days in advance of trial. See Appendix to this Rule for Court Approved Form C.
 

APPENDIX TO RULE 10.6

A. Section 2-50 Cover Sheet Form:

IN THE CIRCUIT COURT OF COOK COUNTY, ILLINOIS
COUNTY DEPARTMENT - COUNTY DIVISION

Objector

PIN

Address

)
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_________ Small Claim
_________ Regular Call

94 Obj. No.
Merged with cases:
95 Obj. No.
96 Obj. No.

SECTION 2-50 COVER SHEET

Assessor's Assessment Level _________ Equalization Factor ________

Tax Rate _________

 

Assessed Value
Market Value
Taxes
Assessor  _____________  ___________  ____________
Plaintiff  _____________  ___________  ____________
Plaintiff Appraiser _____________________________ $ _______________________

Defendant Appraiser ___________________________ $ _______________________

                     Requested Refund: ________________________

Basis for relief:

Other Cases:
Case Number
___________
___________

Submitting Attorney
Phone Number

Cover sheet to be filled out by Plaintiff
and Submitted with 2-50 Package for each tax year

 

 

 

B. Small Claims Pretrial Memorandum Form

(CAPTION)
SMALL CLAIMS PRETRIAL MEMORANDUM

Vol.
Permanent Index No.
Assessed Value Level of Assessment Class FMV
___
________________
____________
______________
_______
_____
___
________________
____________
______________
_______
_____
___
________________
____________
______________
_______
_____
___
________________
____________
______________
_______
_____

Township:____________
Town Code:___________
Property Address:______________________

Tax Rate:$____________ Equalitzation Factor:__________________________________________

 

TYPE OF PROPERTY

Commercial/Industrial: Multi-Tenant/Rental:
Sq. Ft. Land_______________

Sq. Ft. Improvement_________
No. of Units_______

Total Rooms_______
Sq. Ft. Land_______________

Sq. Ft. Improvement_________

 
EVIDENCE

 

Appraisal:
Date________
Appraiser_____________________ Final Value $____________
Cost Income Approach to Value $____________
Income Approach to Value $____________
Market Approach to Value $____________


Sale:
Date of Sale________________________
Amount of Sale $_______________________

 
 
Income/Expense Documents:
Federal Tax Return/Statements _________________________     Years ________ - ______
Gross Income: Most Recent Year   _____ $________________
Intermediate Year  _____ $________________
Most Remote Year  _____ $________________

Expenses: Most Recent Year   _____ $________________

Net Income: Most Recent Year   _____ $________________
(Before RET/Interest/Dep)
Proposed Cap Rate________ Tax Load Factor________ Total_______%

ADDITIONAL COMMENTS:

TAXPAYER REQUEST:____________________________

  Respectfully Submitted,
  ____________________________________
  Attorney(s) for Objector(s)
   

C. Small Claims Final Pre-Trial Order

(CAPTION)

SMALL CLAIMS FINAL PRE-TRIAL ORDER

This cause coming on for a final pre-trial conference, and the parties being represented by their respective counsel,

THE COURT HEREBY ENTERS THE FOLLOWING FINDINGS AND ORDER:

  1. The parties have entered into a stipulation of uncontested facts and uncontested matter of law, as follows:
    The parties are directed to narrow the factual and legal issues for trial by stipulation insofar as possible. Each of the following items, which will normally be uncontested or will have been resolved by the trial management order, must be stipulated unless a specific dispute as to that item has arisen:

    Volume: _______________       Township: ____________________
    P.I.N.(s):____________________________________________________________
    Location: ____________________________________________________________

    Description:
    (1) Land:____________________________________________________________
    (2) Improvement(s):___________________________________________________
    ___________________________________________________________________
    (3) Use (for subject tax year): __________________________________________
    ___________________________________________________________________

    Current Assessment and Taxes:
    (1) Classification:________________________________________________________
    (2) Total AV:____________________________________________________________
    (3) Indicated FMV:_______________________________________________________
    (4) Tax Rate:__________________            Equalizer: ____________________
    (5) Total Annual Taxes: __________________________________________________

     

  2. Plaintiff's claim is based on the following total fair market value, total assessed value, and total annual taxes for the subject property, and plaintiff seeks the following total tax refund:
    (1) FMV:_______________________________________________________________
    (2) Total AV:____________________________________________________________
    (3) Total Annual Taxes:___________________________________________________
    (4) Refund Claimed: _____________________________________________________

     

  3. The contested issues of law and fact in this case are as follows:
    [The parties are directed to make an agreed statement of contested issues insofar as possible in whole or in part. To the extent that agreement cannot be reached a separate statement by each party shall be included.]

     

  4. The exhibits to be offered at trial by each party are as follows:

    [Each party is to list all exhibits, including documents, charts, summaries or other items to be offered in evidence, and any demonstrative evidence. All exhibits are to be marked for identification, and are to be made available to the opposing party for inspection or copying, prior to trial; and copies thereof shall be furnished to the Court. Counsel are directed to stipulate to the authenticity of exhibits wherever possible, and no objection to authenticity shall be entertained by the court unless it has first been noted on the exhibit list which is made part of this order. Both sides are to submit memorandums as to the contested exhibits.]

     

  5. List of all depositions, if any, or portions thereof, to be offered in evidence by each party are as follows:

    [Each specific portion of any deposition to be offered in evidence shall be identified by the name of the deponent, date of the deposition, and the page(s) and lines(s) of testimony to be offered. Any objections to admission of the deposition in evidence shall be noted on the list by the objection party.]

     

  6. The names and addresses of the witnesses who may be called by each party are as follows:

    [Each party is to list all witnesses who may be called to testify, including opinion witnesses and exception only rebuttal witnesses who are not identifiable prior to trial. If more than one opinion witness is listed for a party, the subject matter of each such witness's testimony shall be noted on the list.]

     

  7. All discovery has been completed and, except for good cause shown, no further discovery shall be permitted.

    [Normally, all discovery will be completed before the final pre-trial conference pursuant to the scheduling call or trial management order. Further discovery will only be permitted by the court upon a showing of extraordinary circumstances, in which event this paragraph would be modified to set forth what discovery remains to be completed by each party.]

     

  8. [The order shall also provide for any other matters which would contribute to the efficient trial and deposition of the case.]
Trial is set to commence at ____________.m. on ____________, without further notice. This order will control the course of the trial and may not be amended except by consent of the parties and the court, or by order of the court to prevent manifest injustice.

 

ENTER: ___________________________



/S/ ________________________________ /S/ ________________________________
   Attorney for Plaintiff    Assistant State's Attorney

NAME:
ADDRESS:
CITY:
PHONE NUMBER:
ATTORNEY NUMBER:

[Adopted this 28th day of June, 2001, effective July 2, 2001.]