86 Ill. Adm. Code 1910.78
Consolidation of Appeals
Section 1910.78 Consolidation of Appeals
Two or more appeals involving the same property may be
consolidated on motion of any party or at the direction of the Property Tax
Appeal Board when the cases involve common issues of law or fact, consolidation
would not prejudice the rights of the parties, and consolidation would result
in the efficient and expeditious resolution of the appeals.