Section 3-111 - Examiners(a) The Tax Court may: (1) appoint examiners to hear an appeal on the valuation of real property; and(2) arrange for examiners to hear appeals in the counties where the appeals arise, at times and places that promote accessibility to the examiners by the parties to the appeal.(b) After a hearing before an examiner, the examiner shall submit to the Tax Court a written recommended decision that includes the findings of fact and conclusions of law on which the recommendation is based.