86 Ill. Adm. Code 210.135
Decisions of the Board
Section 210
Section 210.135Â Decisions of
the Board
a)
Decisions of the Board shall not take effect unless and
until approved by the director.
In giving such approval, the Director shall
consider whether the petition was timely filed and whether the grounds stated
by the taxpayer justify such relief as may have been recommended by the Board.
b)Â Â Â Â Â Â Â Â Decisions made by the Board and approved by the Director are
not subject to the provisions of the Administrative Review law (Ill. Rev. Stat.
1987, ch. 110, par. 3-101 et seq.)