Form Instructions 709 Illinois Cook 2024-2025

Form Instructions 709 Illinois Cook: What You Should Know

The term 'person' includes each individual, partnership, association, estate, trust or corporation.” — United States Supreme Court, ArticleRule #Rule TitleArticle Rule # Rule 7Rule Title ApplicabilityArticle Rule # Rules 6‑7Rule Title ReservedArticle Rule #Rule 8Rule Title Citations. 5b. “The term 'person' includes each individual, partnership, association, estate, trust or corporation.” — United States Supreme Court, “If, after an appeal to the Board of Review has been dismissed, the case is remanded for reconsideration, and further proceedings therein are not commenced within seven years after the action or proceeding was begun, except in the case of an appeal from a final Court of Appeals order, then, until further order of the Supreme Court or the Circuit Court of the county for which the application was made, the Board of Review may have jurisdiction and the Court of Appeals may have jurisdiction to hear the action if the Supreme Court or the Circuit Court or in the case where the matter was brought later than seven years from the date of the order of the Supreme Court, the Circuit Court, otherwise the Board of Review, on a petition filed by the petitioner and with notice to the other party, directs that such proceedings be held. Upon a finding by the Board of Review, on a petition filed by the petitioner, that an error has occurred, the court, after a hearing upon the record, may have jurisdiction and the Court of Appeals may have jurisdiction to hear the action if the Supreme Court or the Circuit Court as a matter thereof directs that such proceedings be held. Thereupon, such application for rehearing or such petition for rehearing may be treated as if it were an appeal from an order of a circuit court. Upon a finding by the court that the petition, on its face, states the charges which constitute a ground for review and presents a reasonable basis for the reversal or the vacated of the order appealed from, the Board may have jurisdiction and the Court of Appeals may have jurisdiction to hear the action. And upon a finding by the court that such appeal involves the right of review of a decision or order appealed from, that the petition establishes a right of review and that the petition, on its face, presents a reasonable basis for the reversal or vacated of the order appealed from, the Board of Review may have jurisdiction and the Court of Appeals may have jurisdiction to hear the action.”-United States Supreme Court, Illinois State Comptroller Publication 12, C.A.R.

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