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| Public Act 096-1040 | ||||
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AN ACT concerning finance.
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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 State Revenue Sharing Act is amended by | ||||
changing Section 2 as follows:
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(30 ILCS 115/2) (from Ch. 85, par. 612)
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Sec. 2. Allocation and Disbursement. | ||||
(a) As soon as may be after the
first day of each month, | ||||
the Department of Revenue shall allocate among the
several | ||||
municipalities and counties of this State the amount available | ||||
in
the Local Government Distributive Fund and in the Income Tax | ||||
Surcharge
Local Government Distributive Fund, determined as | ||||
provided in Sections 1
and 1a above. Except as provided in | ||||
Sections 13 and 13.1 of this Act, the
Department shall then | ||||
certify such allocations to the State Comptroller,
who shall | ||||
pay over to the several municipalities and
counties the | ||||
respective amounts allocated to them. The amount of such
Funds | ||||
allocable to each such municipality and county shall be in
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proportion to the number of individual residents of such | ||||
municipality or
county to the total population of the State, | ||||
determined in each case on
the basis of the latest census of | ||||
the State, municipality or county
conducted by the Federal | ||||
government and certified by the Secretary of
State and for | ||||
annexations to municipalities, the latest Federal, State
or | ||
municipal census of the annexed area which has been certified | ||
by the
Department of Revenue. Allocations to the City of | ||
Chicago under this Section
are subject to Section 6 of the | ||
Hotel Operators' Occupation Tax Act. For the
purpose of this | ||
Section,
the number of individual residents of a county shall | ||
be reduced by the
number of individuals residing therein in | ||
municipalities, but the number
of individual residents of the | ||
State, county and municipality shall
reflect the latest census | ||
of any of them. The amounts transferred into the
Local | ||
Government Distributive Fund pursuant to Section 9 of the Use | ||
Tax
Act, Section 9 of the Service Use Tax Act, Section 9 of the | ||
Service
Occupation Tax Act, and Section 3 of the Retailers' | ||
Occupation Tax Act,
each as now or hereafter amended, pursuant | ||
to the amendments of such
Sections by Public Act 85-1135, shall | ||
be distributed as provided in said
Sections.
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(b) It is the intent of the General Assembly that | ||
allocations made under this Section shall be made in a fair and | ||
equitable manner. Accordingly, the clerk of any municipality to | ||
which territory has been annexed, or from which territory has | ||
been disconnected, shall notify the Department of Revenue in | ||
writing of that annexation or disconnection and shall (1) state | ||
the number of residents within the territory that was annexed | ||
or disconnected, based on the last census conducted by the | ||
federal, State, or municipal government and certified by the | ||
Illinois Secretary of State, and (2) furnish therewith a | ||
certified copy of the plat of annexation or, in the case of | ||
disconnection, the ordinance, final judgment, or resolution of | ||
disconnection together with an accurate depiction of the | ||
territory disconnected. The county in which the annexed or | ||
disconnected territory is located shall verify that the number | ||
of residents stated on the written notice that is to be sent to | ||
the Department of Revenue is true and accurate. The verified | ||
statement of the county shall accompany the written notice. | ||
However, if the county does not respond to the municipality's | ||
request for verification within 30 days, this verification | ||
requirement shall be waived. The written notice shall be | ||
provided to the Department of Revenue (1) within 30 days after | ||
the effective date of this amendatory Act of the 96th General | ||
Assembly for disconnections occurring after January 1, 2007 and | ||
before the effective date of this amendatory Act of the 96th | ||
General Assembly or (2) within 30 days after the annexation or | ||
disconnection for annexations or disconnections occurring on | ||
or after the effective date of this amendatory Act of the 96th | ||
General Assembly. For purposes of this Section, a disconnection | ||
or annexation through court order is deemed to be effective 30 | ||
days after the entry of a final judgment order, unless stayed | ||
pending appeal. Thereafter, the monthly allocation made to the | ||
municipality and to any other municipality or county affected | ||
by the annexation or disconnection shall be adjusted in | ||
accordance with this Section to reflect the change in residency | ||
of the residents of the territory that was annexed or | ||
disconnected. The adjustment shall be made no later than 30 | ||
days after the Department of Revenue's receipt of the written | ||
notice of annexation or disconnection described in this | ||
Section. | ||
(Source: P.A. 91-51, eff. 6-30-99; 91-935, eff. 6-1-01.)
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Section 99. Effective date. This Act takes effect July 1, | ||
2010.
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