10.6 Small Claims Proceedings for Real Estate Tax Objections
In order to facilitate the dispositions of Tax Objection Valuation cases, 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. |
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.
|
| E. |
Procedures:
1. Election to Proceed:
The Election to Proceed as a small claim must be submitted in writing at the Case Management Call in the form designated below.
2. Calendar Assignment:
Each Tax Objection Valuation case will be assigned to a calendar randomly by the Circuit Court Clerk prior to the Case Management Call.
3. Scheduling of Status and Pre-trial Conferences:
a.Initial Status Conference. The parties shall appear before the Court or
present an order within 4 months of the Case Management Call indicating
whether the case has been settled. If the parties have not yet settled the
case, the Court shall enter an order setting the case for a Second Status Conference on the first available date for Tax Objection Valuation Status & PreTrials on the respective calendar in the eight_h month following the Case Management Call.
b.Second Status Conference. The parties shall appear before the Court or
present an order indicating whether the case has been settled. If the parties have not settled the case, the Court shall set the case for a mandatory Pre
Trial Conference on the first available date for Tax Objection Valuation Status & Pre-Trials on the respective calendar in the twelfth month following the Case Management Call.
4. Pre-trial Settlement Conference:
The Court shall conduct a Pretrial Conference with the parties within 12 months of the Case Management Call. If the parties fail to settle the case during the Pre-Trial Conference, the trial judge shall enter an order setting the last date to disclose opinion witnesses, setting the last date to complete discovery, if any and setting the trial date. Both Parties must cooperate in preparing a final pretrial 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 CIRCUIT COURT RULE 10.6
1. Small Claim Election/Case Management Order
2. Order Scheduling Second Status Conference – Small Claims
3. Order Scheduling Mandatory Pre-Trial Conference – Small Claims
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[Adopted this 28th day of June, 2001, effective July 2, 2001, amended February 17, 2022]
