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| Public Act 097-1053 | ||||
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AN ACT concerning revenue.
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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 and 27-30 and by adding Section 27-32 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; | ||||
(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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(d-5) The proposed amount of the tax levy for special | ||
services for the initial year for which taxes will be | ||
levied within the special service area;
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(e) 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) The maximum rate of taxes to be extended within the | ||
special service area
in any year and the
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 not exceed the rate specified in the notice for | ||
the original public hearing
and
the taxes are not 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. 93-1013, eff. 8-24-04.)
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(35 ILCS 200/27-30)
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Sec. 27-30. Manner of notice. Prior to or within 60 days | ||
after the adoption
of the ordinance proposing the establishment | ||
of a special service area the
municipality or county shall fix | ||
a time and a place for a public hearing.
The public hearing | ||
shall be held not less than 60 days after the adoption of the | ||
ordinance proposing the establishment of a special service | ||
area. Notice of the hearing shall be given by publication and | ||
mailing, except that
notice of a public hearing to propose the | ||
establishment of a special service
area for weather | ||
modification purposes may be given by publication only.
Notice | ||
by publication shall be given by publication at least once not | ||
less than
15 days prior to the hearing in a newspaper of | ||
general circulation within the
municipality or county. Notice | ||
by mailing shall be given by depositing the
notice in the | ||
United States mails addressed to the person or persons in whose
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name the general taxes for the last preceding year were paid on | ||
each property
lying within the special service area. A notice
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shall be mailed not less than 10 days prior to the time set for | ||
the public
hearing. In the event taxes for the last preceding | ||
year were not paid, the
notice shall be sent to the person last | ||
listed on the tax rolls prior to
that year as the owner of the | ||
property.
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(Source: P.A. 82-282; 88-455.)
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(35 ILCS 200/27-32 new) | ||
Sec. 27-32. More than 5% increase; hearing. If, in any year | ||
other than the initial levy year, the estimated special service | ||
area tax levy is more than 105% of the amount extended for | ||
special service area purposes for the preceding levy year, | ||
notice shall be given and a hearing held on the reason for the | ||
increase. Notice of the hearing shall be given in accordance | ||
with the Open Meetings Act. A meeting open to the public and | ||
convened in a location convenient to property included within | ||
the boundaries of the special service area is considered a | ||
hearing for purposes of this Section. The hearing may be held | ||
prior to the adoption of the proposed ordinance to adopt the | ||
annual levy of the special service area, but not more than 30 | ||
days prior to the adoption of the ordinance, or at the same | ||
time the proposed ordinance to adopt the annual levy of the | ||
special service area is considered.
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