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| Public Act 093-1013 |
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AN ACT concerning taxes.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Sections 27-25, 27-40, 27-45, and 27-75 as follows:
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(35 ILCS 200/27-25)
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Sec. 27-25. Form of hearing notice. Taxes may be levied or | ||||
imposed by the
municipality or county in the special service | ||||
area at a rate or amount of tax
sufficient to produce revenues | ||||
required to provide the special services. Prior
to the first | ||||
levy of taxes in the special service area, notice shall be | ||||
given
and a hearing shall be held under the provisions of | ||||
Sections 27-30 and 27-35.
For purposes of this Section the | ||||
notice shall include:
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(a) The time and place of hearing;
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(b) The boundaries of the area by legal description | ||||
and, where possible, by street
location,
where possible; | ||||
(c) The permanent tax index number of each parcel | ||||
located within the area;
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(d) The nature of the proposed special services to be | ||||
provided within the special service area and a statement as | ||||
to whether the proposed special services are for new | ||||
construction, maintenance, or other purposes;
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(e)
(c) A notification that all interested persons, | ||||
including all persons
owning
taxable real property located | ||||
within the special service area, will be given an
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opportunity to be heard at the hearing regarding the tax | ||||
levy and an
opportunity to file objections to the amount of | ||||
the tax levy if the tax is a
tax upon property; and
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(f)
(d) The maximum rate of taxes to be extended within | ||||
the special service area
in any year and the
may
include a
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maximum number of years taxes will be levied if a maximum | ||||
number of years is to be established.
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After the first levy of taxes within the special service | ||
area, taxes may continue to be levied in subsequent years | ||
without the requirement of an additional public hearing if the | ||
tax rate does , taxes may be extended against the special | ||
service area
for the services specified without additional | ||
hearings. However, the taxes
shall not exceed the rate | ||
specified in the notice for the original public hearing
notice
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and if a maximum number of
years is specified in the notice,
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the taxes are
shall not be extended for a longer
period than | ||
the number of years specified in the notice if a number of | ||
years is specified. Tax rates may be increased and the period | ||
specified may be extended, if
notice is given and new public | ||
hearings are held in accordance with Sections
27-30 and 27-35.
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(Source: P.A. 82-640; 88-455.)
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(35 ILCS 200/27-40)
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Sec. 27-40. Boundaries of special service area. No lien | ||
shall be
established against any real property in a special | ||
service area nor shall a
special service area create a
valid | ||
tax before a certified copy of an
ordinance establishing or | ||
altering the boundaries of a special service area,
containing a | ||
legal description of the territory of the area, the permanent | ||
tax index numbers of the parcels located within the territory | ||
of the area, an accurate map of the territory, a copy of the | ||
notice of the public hearing, and a description of the special | ||
services to be provided is filed
for record
in the office of | ||
the recorder in each county in which any part of the area is
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located. The ordinance must be recorded no later than 60 days | ||
after the date the ordinance was adopted. An
ordinance | ||
establishing a special service area recorded beyond the 60 days | ||
is
not valid. The requirement for recording within 60 days | ||
shall not apply to any
establishment or alteration of the | ||
boundaries of a service area that
occurred before September 23, | ||
1991.
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(Source: P.A. 90-218, eff. 7-25-97.)
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(35 ILCS 200/27-45)
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Sec. 27-45. Issuance of bonds. Bonds secured by the full | ||
faith and credit
of the area included in the special service | ||
area may be issued for providing
the special services. Bonds, | ||
when so issued, shall be retired by the levy of
taxes in | ||
addition to the taxes specified in Section 27-25 against all of | ||
the
taxable real property included in the area as provided in | ||
the ordinance
authorizing the issuance of the bonds or by the | ||
imposition of another tax
within the special service area. The | ||
county clerk shall annually extend taxes
against all of the | ||
taxable property situated in the county and contained in
such | ||
special service area in amounts sufficient to pay maturing | ||
principal and
interest of those bonds without limitation as to | ||
rate or amount and in addition
to and in excess of any taxes | ||
that may now or hereafter be authorized to be
levied by the | ||
municipality or county. Prior to the issuance of those bonds,
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notice shall be given and a hearing shall be held pursuant to | ||
the provisions of
Sections 27-30 and 27-35. For purposes of | ||
this Section a notice shall include:
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(a) The time and place of hearing;
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(b) The boundaries of the area by legal description | ||
and, where possible, by street
location,
where possible; | ||
(c) The permanent tax index number of each parcel | ||
located within the area;
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(d) The nature of the special services to be provided | ||
within the proposed special service area and a statement as | ||
to whether the proposed special services are for new | ||
construction, maintenance, or other purposes; | ||
(e) If the special services are to be maintained other | ||
than by the municipality or the county after the life of | ||
the bonds, then a statement indicating who will be | ||
responsible for maintenance of the special services after | ||
the life of the bonds;
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(f)
(c) A notification that all interested persons, | ||
including all persons
owning
taxable property located | ||
within the special service area, will be given an
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opportunity to be heard at the hearing regarding the | ||
issuance of the bonds and
an opportunity to file objections | ||
to the issuance of the bonds; and
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(g)
(d) The maximum amount of bonds proposed to be | ||
issued, the maximum period
of
time over which the bonds | ||
will be retired, and the maximum interest rate the
bonds | ||
will bear.
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The question of the creation of a special service area, the | ||
levy or
imposition of a tax in the special service area and the | ||
issuance of bonds for
providing special services may all be | ||
considered together at one hearing.
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Any bonds issued shall not exceed the number of bonds, the | ||
interest rate
and the period of extension set forth in the | ||
notice, unless an additional
hearing is held. Bonds issued | ||
pursuant to this Article shall not be regarded
as indebtedness | ||
of the municipality or county,
as the case may be, for the | ||
purpose of any limitation imposed by any law.
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(Source: P.A. 82-640; 88-455.)
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(35 ILCS 200/27-75)
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Sec. 27-75. Extension of tax levy. If a property tax is | ||
levied, the tax
shall be extended by the county clerk in the | ||
special service area in the manner
provided by Articles 1 | ||
through 26 of this Code based on equalized assessed
values as | ||
established under Articles 1 through 26. The municipality or | ||
county
shall file a certified copy of the ordinance creating | ||
the special service area,
including an accurate map thereof, a | ||
copy of the public hearing notice, and a description of the | ||
special services to be provided, with the county clerk. The | ||
corporate
authorities of the municipality or county may levy | ||
taxes in the special service
area prior to the date the levy | ||
must be filed with the county clerk, for the
same year in which | ||
the ordinance and map are filed with the county clerk. In
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addition, the corporate authorities shall file a certified copy | ||
of each
ordinance levying taxes in the special service area on | ||
or before the last
Tuesday of December of each year and shall | ||
file a certified copy of any
ordinance authorizing the issuance | ||
of bonds and providing for a property tax
levy in the area by | ||
December 31 of the year of the first levy.
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In lieu of or in addition to an ad valorem property tax, a | ||
special tax may be
levied and extended within the special | ||
service area on any other basis that
provides a rational | ||
relationship between the amount of the tax levied against
each | ||
lot, block, tract and parcel of land in the special service | ||
area and the
special service benefit rendered. In that case, a | ||
special tax roll shall be
prepared containing: (a) a | ||
description of the special services to be provided, (b) an | ||
explanation of the method of spreading the special
tax, (c)
(b)
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a list of lots, blocks, tracts and parcels of land in the | ||
special
service area,
and (d)
(c) the amount assessed against | ||
each. The special tax roll
shall be included in the ordinance | ||
establishing the special service area or in
an amendment of the | ||
ordinance, and shall be filed with the county clerk for use
in | ||
extending the tax. The lien and foreclosure remedies provided | ||
in Article 9
of the Illinois Municipal Code shall apply upon | ||
non-payment of the special tax. | ||
As an alternative to an ad valorem tax based on the whole | ||
equalized assessed value of the property, the corporate | ||
authorities may provide for the ad valorem tax to be extended | ||
solely upon the equalized assessed value of the land in a | ||
special service area, without regard to improvements, if the | ||
equalized assessed value of the land in the special service | ||
area is at least 75% of the total of the whole equalized | ||
assessed value of property within the special service area at | ||
the time that it was established. If the corporate authorities | ||
choose to provide for this method of taxation on the land value | ||
only, then each notice given in connection with the special | ||
service area must include a statement in substantially the | ||
following form: "The taxes to be extended shall be upon the | ||
equalized assessed value of the land in the proposed special | ||
service area, without regard to improvements.
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(Source: P.A. 83-1245; 88-455.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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