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| Public Act 098-0922 | ||||
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AN ACT concerning local government.
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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 Governmental Account Audit Act is amended by | ||||
changing Section 4 as follows:
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(50 ILCS 310/4) (from Ch. 85, par. 704)
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Sec. 4. Overdue report.
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(a) If the required report for a governmental unit is not | ||||
filed with the
Comptroller in accordance with Section 2 or | ||||
Section 3, whichever is
applicable, within 6 months after the | ||||
close of the fiscal year of the
governmental unit, the | ||||
Comptroller shall notify the governing body of that
unit in | ||||
writing that the report is due and may also grant a 60 day
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extension for the filing of the audit report. If the required | ||||
report is not
filed within the time specified in such written | ||||
notice, the Comptroller
shall cause an audit to be made by a | ||||
licensed public accountant, and the
governmental unit shall pay | ||||
to the Comptroller actual compensation and
expenses to | ||||
reimburse him for the cost of preparing or completing such
| ||||
report.
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(b) The Comptroller may decline to order an audit and the | ||||
preparation of
an audit report (i) if an initial examination of | ||||
the books and records of
the
governmental unit indicates that | ||||
the books and records of the governmental unit
are inadequate | ||
or unavailable due to the passage of time or the occurrence of | ||
a
natural disaster or (ii) if the Comptroller determines that | ||
the cost of an
audit would impose an unreasonable financial | ||
burden on the governmental unit.
| ||
(c) The State Comptroller may grant extensions for | ||
delinquent audits or reports. The Comptroller may charge a | ||
governmental unit a fee for a delinquent audit or report of $5 | ||
per day for the first 15 days past due, $10 per day for 16 | ||
through 30 days past due, $15 per day for 31 through 45 days | ||
past due, and $20 per day for the 46th day and every day | ||
thereafter. These amounts may be reduced at the Comptroller's | ||
discretion. All fees collected under this subsection (c) shall | ||
be deposited into the Comptroller's Administrative Fund. | ||
(Source: P.A. 97-890, eff. 8-2-12; 97-1142, eff. 12-28-12.)
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Section 10. The Counties Code is amended by changing | ||
Section 6-31004 as follows:
| ||
(55 ILCS 5/6-31004) (from Ch. 34, par. 6-31004)
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Sec. 6-31004. Overdue reports.
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(a) In the event the required reports for
a county are not | ||
filed with the Comptroller in accordance with Section 6-31003
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within 6 months after the close of the fiscal year of the | ||
county, the
Comptroller shall notify the county board in | ||
writing that the reports are
due, and may also grant an | ||
extension of time of up to 60 days for the
filing of the | ||
reports. In the event the required reports are not filed
within | ||
the time specified in such written notice, the Comptroller | ||
shall
cause the audit to be made and the audit report prepared | ||
by an accountant
or accountants.
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(b) The Comptroller may decline to order an audit and the | ||
preparation of
an
audit report if an initial examination of the | ||
books and records of the
governmental unit indicates that the | ||
books and records of the governmental unit
are inadequate or | ||
unavailable due to the passage of time or the occurrence of a
| ||
natural disaster.
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(c) The State Comptroller may grant extensions for | ||
delinquent audits or reports. The Comptroller may charge a | ||
county a fee for a delinquent audit or report of $5 per day for | ||
the first 15 days past due, $10 per day for 16 through 30 days | ||
past due, $15 per day for 31 through 45 days past due, and $20 | ||
per day for the 46th day and every day thereafter. These | ||
amounts may be reduced at the Comptroller's discretion. All | ||
fees collected under this subsection (c) shall be deposited | ||
into the Comptroller's Administrative Fund. | ||
(Source: P.A. 97-890, eff. 8-2-12; 97-1142, eff. 12-28-12.)
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Section 15. The Illinois Municipal Code is amended by | ||
changing Sections 8-8-3.5, 8-8-4, 11-74.4-5 and 11-74.6-22 as | ||
follows:
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(65 ILCS 5/8-8-3.5)
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Sec. 8-8-3.5. Tax Increment Financing Report. The reports | ||
filed under
subsection (d) of Section 11-74.4-5 of the Tax | ||
Increment Allocation
Redevelopment Act and the reports filed | ||
under subsection (d) of Section
11-74.6-22 of the Industrial | ||
Jobs Recovery Law
in the Illinois Municipal Code must be | ||
separate from any
other annual report filed with the | ||
Comptroller. The Comptroller must, in
cooperation with | ||
reporting municipalities, create
a format for the reporting of | ||
information described in paragraphs (1.5)
and (5) and
in | ||
subparagraph (G) of paragraph (7) of subsection (d) of Section
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11-74.4-5 of
the Tax Increment Allocation Redevelopment Act
and | ||
the information described in paragraphs (1.5) and (5) and in | ||
subparagraph
(G) of paragraph (7) of subsection (d) of Section | ||
11-74.6-22 of the Industrial
Jobs Recovery Law
that facilitates | ||
consistent
reporting among the reporting municipalities. The | ||
Comptroller may allow these
reports to be filed electronically | ||
and may display the report, or portions of
the report, | ||
electronically via the Internet. All reports filed under this
| ||
Section must be made available for examination and copying by | ||
the public at all
reasonable times. A Tax Increment Financing | ||
Report must be filed electronically with the Comptroller within | ||
180 days after the close of the municipal fiscal year or as | ||
soon thereafter as the audit for the redevelopment
project area | ||
for that fiscal year becomes available. If the Tax Increment | ||
Finance administrator provides the Comptroller's office with | ||
sufficient evidence that the report is in the process of being | ||
completed by an auditor, the Comptroller may grant an | ||
extension. If the required report is not filed within
the
time | ||
extended by the Comptroller, the Comptroller shall notify the | ||
corporate authorities of that municipality that the audit | ||
report is past due. The the Comptroller may charge a | ||
municipality a fee of $5 per day for the first 15 days past | ||
due, $10 per day for 16 through 30 days past due, $15 per day | ||
for 31 through 45 days past due, and $20 per day for the 46th | ||
day and every day thereafter. These amounts may be reduced at | ||
the Comptroller's discretion. In the event the required audit | ||
report is not filed within 60 days of such notice, the | ||
Comptroller shall cause such audit to be made by an accountant | ||
or accountants. The Comptroller may decline to order an audit | ||
and the preparation of an audit report if an initial | ||
examination of the books and records of the municipality | ||
indicates that books and records of the municipality are | ||
inadequate or unavailable to support the preparation of the | ||
audit report or the supplemental report due to the passage of | ||
time or the occurrence of a natural disaster. All fees | ||
collected pursuant to this Section shall be deposited into the | ||
Comptroller's Administrative Fund. In the event the | ||
Comptroller causes an audit to be made in accordance with the | ||
requirements of this Section, the municipality shall pay to the | ||
Comptroller reasonable compensation and expenses to reimburse | ||
her for the cost of preparing or completing such report. Moneys | ||
paid to the Comptroller pursuant to the preceding sentence | ||
shall be deposited into the Comptroller's Audit Expense | ||
Revolving Fund.
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(Source: P.A. 98-497, eff. 8-16-13.)
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(65 ILCS 5/8-8-4) (from Ch. 24, par. 8-8-4)
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Sec. 8-8-4. Overdue reports.
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(a) In the event the required audit report for
a | ||
municipality is not filed
with the Comptroller in accordance | ||
with Section 8-8-7 within 6 months after
the close of the | ||
fiscal year of the municipality, the Comptroller shall
notify | ||
the corporate authorities of that municipality in writing that | ||
the
audit report is due, and may also grant an extension of | ||
time of 60 days,
for the filing of the audit report. In the | ||
event the required audit report
is not filed within the time | ||
specified in such written notice, the
Comptroller shall cause | ||
such audit to be made by an accountant or
accountants. In the | ||
event the required annual or supplemental report for a
| ||
municipality is not filed within 6 months after the close of | ||
the fiscal
year of the municipality, the Comptroller shall | ||
notify the corporate
authorities of that municipality in | ||
writing that the annual or supplemental
report is due and may | ||
grant an extension in time of 60 days for the filing
of such | ||
annual or supplemental report.
| ||
(b) In the event the annual or supplemental report is not | ||
filed within
the
time extended by the Comptroller, the | ||
Comptroller shall cause such annual
or supplemental report to | ||
be prepared or completed and the municipality
shall pay to the | ||
Comptroller reasonable compensation and expenses to
reimburse | ||
him for the cost of preparing or completing such annual or
| ||
supplemental report.
Moneys paid to the Comptroller pursuant to | ||
the preceding sentence shall be
deposited into the | ||
Comptroller's Audit Expense Revolving Fund.
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(c) The Comptroller may decline to order an audit or the | ||
completion of the
supplemental report if an initial examination | ||
of the books and records of the
municipality indicates that | ||
books and records of the municipality are
inadequate or | ||
unavailable to support the preparation of the audit report or | ||
the
supplemental report due to the passage of time or the | ||
occurrence of a natural
disaster.
| ||
(d) The State Comptroller may grant extensions for | ||
delinquent audits or reports. The Comptroller may charge a | ||
municipality a fee for a delinquent audit or report of $5 per | ||
day for the first 15 days past due, $10 per day for 16 through | ||
30 days past due, $15 per day for 31 through 45 days past due, | ||
and $20 per day for the 46th day and every day thereafter. | ||
These amounts may be reduced at the Comptroller's discretion. | ||
All fees collected under this subsection (d) shall be deposited | ||
into the Comptroller's Administrative Fund. | ||
(Source: P.A. 97-890, eff. 8-2-12; 97-1142, eff. 12-28-12.)
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(65 ILCS 5/11-74.4-5) (from Ch. 24, par. 11-74.4-5)
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Sec. 11-74.4-5. Public hearing; joint review board. | ||
(a) The changes made by this amendatory Act of the 91st
| ||
General Assembly do not apply to a municipality that, (i) | ||
before the
effective date of this amendatory Act of the 91st | ||
General Assembly,
has adopted an ordinance or resolution fixing | ||
a time and place for a
public hearing under this Section or | ||
(ii) before July 1, 1999, has adopted
an ordinance or | ||
resolution providing for a feasibility study under Section
| ||
11-74.4-4.1, but has not yet adopted an ordinance
approving | ||
redevelopment plans and redevelopment projects or designating
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redevelopment project areas under Section 11-74.4-4, until | ||
after that
municipality adopts an ordinance
approving | ||
redevelopment plans and redevelopment projects or designating
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redevelopment project areas under Section 11-74.4-4; | ||
thereafter the changes
made by this amendatory Act of the 91st | ||
General Assembly apply to the same
extent that they apply to
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redevelopment plans and redevelopment projects that were | ||
approved and
redevelopment projects that were designated | ||
before the effective date of this
amendatory Act of the 91st | ||
General Assembly.
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Prior to the adoption of an ordinance proposing the
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designation of a redevelopment project area, or approving a
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redevelopment plan or redevelopment project, the municipality | ||
by its
corporate authorities, or as it may determine by any | ||
commission
designated under subsection (k) of Section | ||
11-74.4-4 shall adopt an
ordinance or resolution fixing
a time | ||
and place for public hearing.
At least 10 days prior to the | ||
adoption of the ordinance or resolution
establishing the time
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and place for the public hearing, the municipality shall make | ||
available for
public inspection a redevelopment plan or a | ||
separate report that provides in
reasonable detail the basis | ||
for the eligibility of
the redevelopment project area. The | ||
report along with the name of a
person to
contact for further | ||
information shall be sent within a reasonable time
after the | ||
adoption of such ordinance or resolution to the
affected taxing | ||
districts
by certified mail.
On and after the effective date of | ||
this amendatory Act of the 91st General
Assembly, the | ||
municipality shall print in a newspaper of general circulation
| ||
within the municipality a notice that interested persons may | ||
register with the
municipality in order to receive information | ||
on the proposed designation of a
redevelopment project area or | ||
the approval of a redevelopment plan. The notice
shall state | ||
the place of registration and the operating hours of that | ||
place.
The municipality shall have adopted reasonable rules to | ||
implement this
registration process under Section 11-74.4-4.2.
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The municipality shall provide notice of the availability of | ||
the
redevelopment plan and eligibility report, including how to | ||
obtain this
information, by mail within a reasonable time after | ||
the adoption of the
ordinance or resolution, to all residential | ||
addresses that, after a good faith
effort, the municipality | ||
determines are located outside the proposed
redevelopment | ||
project area and within 750 feet of the
boundaries of the | ||
proposed redevelopment project area. This requirement is
| ||
subject to the limitation that in a municipality with a | ||
population of over
100,000, if the total number of residential | ||
addresses outside the proposed
redevelopment project area and | ||
within 750 feet of the
boundaries of the proposed redevelopment | ||
project area exceeds 750, the
municipality shall be required to | ||
provide the notice to only the 750
residential addresses that, | ||
after a good faith effort, the municipality
determines are | ||
outside the proposed redevelopment project area and closest
to | ||
the boundaries of the proposed redevelopment project
area.
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Notwithstanding the foregoing, notice given after August 7, | ||
2001 (the
effective date of Public Act 92-263) and before the | ||
effective date of this
amendatory Act of the 92nd General | ||
Assembly to residential addresses within 750
feet of the | ||
boundaries of a proposed redevelopment project area shall be | ||
deemed
to have been sufficiently given in compliance with this | ||
Act if given only to
residents outside the boundaries of the | ||
proposed redevelopment project area.
The notice shall also be | ||
provided by the municipality, regardless of its
population, to | ||
those organizations and residents that have registered with the
| ||
municipality for that information in accordance with the | ||
registration
guidelines established by the municipality under | ||
Section 11-74.4-4.2.
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At the public hearing any
interested person or affected | ||
taxing district may file with the
municipal clerk written | ||
objections to and may be heard orally in respect
to any issues | ||
embodied in the notice. The municipality shall hear all | ||
protests
and objections at the hearing and the hearing may
be | ||
adjourned to another date without further notice other than a | ||
motion
to be entered upon the minutes fixing the time and place | ||
of the
subsequent hearing.
At the public hearing or at any time | ||
prior to the
adoption by the municipality of an ordinance | ||
approving a redevelopment plan,
the municipality may make | ||
changes in the redevelopment plan. Changes which (1)
add | ||
additional parcels of property to the proposed redevelopment | ||
project area,
(2) substantially affect the general land uses | ||
proposed in the redevelopment
plan, (3) substantially change | ||
the nature of or extend the life of the
redevelopment project,
| ||
or (4) increase the number of inhabited residential units to be | ||
displaced from the redevelopment project area, as
measured from | ||
the time of creation of the redevelopment project area, to a | ||
total of more than
10,
shall be made only after the
| ||
municipality gives notice,
convenes a joint review board, and | ||
conducts a public hearing pursuant to the
procedures set forth | ||
in this Section and in Section 11-74.4-6 of this Act.
Changes | ||
which do not (1) add additional parcels of property to the | ||
proposed
redevelopment project area, (2) substantially affect | ||
the general land uses
proposed in the redevelopment plan, (3) | ||
substantially change the nature of
or extend the life of the | ||
redevelopment project,
or (4) increase the number of inhabited | ||
residential units to be displaced from the redevelopment | ||
project area, as
measured from the time of creation of the | ||
redevelopment project area, to a total
of more than 10,
may be | ||
made without further
hearing, provided that the municipality | ||
shall give notice of any such changes
by mail to each affected | ||
taxing district and registrant on the interested
parties | ||
registry, provided for under Section 11-74.4-4.2, and by | ||
publication in
a newspaper of
general circulation within the | ||
affected taxing district. Such notice by mail
and by | ||
publication shall each occur not later than 10 days following | ||
the
adoption by ordinance of such changes. Hearings with regard | ||
to a redevelopment
project area, project or plan may be held | ||
simultaneously.
| ||
(b) Prior to holding a public hearing to approve or amend a | ||
redevelopment
plan or to designate or add additional parcels of | ||
property to a redevelopment
project area, the municipality
| ||
shall convene a joint review board. The board shall consist of | ||
a representative
selected by each community college district, | ||
local elementary school
district and high school district or | ||
each local community unit school
district, park district, | ||
library district, township, fire protection
district, and | ||
county that will have the authority to
directly levy taxes on | ||
the property within the proposed redevelopment
project area at | ||
the time that the proposed redevelopment project area is
| ||
approved, a representative selected by the municipality and a | ||
public
member. The public member shall first be selected and | ||
then the board's
chairperson shall be selected by
a majority of | ||
the board members present and voting.
| ||
For redevelopment project areas with redevelopment plans | ||
or proposed
redevelopment plans that would
result in the | ||
displacement of residents from 10 or more inhabited residential
| ||
units or that include 75 or more inhabited residential units, | ||
the public member
shall be a person who resides in the | ||
redevelopment project area. If, as
determined by the housing | ||
impact study provided for in paragraph (5) of
subsection (n) of | ||
Section 11-74.4-3, or if no housing impact study is required
| ||
then based on other reasonable data, the majority of | ||
residential units are
occupied by very low, low, or moderate | ||
income households, as defined in Section
3 of the Illinois | ||
Affordable Housing Act, the public member shall be a person
who | ||
resides in very low, low, or moderate income housing within the
| ||
redevelopment project area. Municipalities with fewer than | ||
15,000 residents
shall not be required to select a person who | ||
lives in very low, low, or
moderate income housing within the | ||
redevelopment project area, provided that
the redevelopment | ||
plan or project will not result in displacement of residents
| ||
from 10 or more inhabited units, and the municipality so | ||
certifies
in the plan. If no person satisfying these | ||
requirements is available or if no
qualified person will serve | ||
as the public member, then the joint review board
is relieved | ||
of this paragraph's selection requirements for the public
| ||
member.
| ||
Within 90 days of the effective date of this amendatory Act | ||
of the 91st
General Assembly, each municipality that designated | ||
a redevelopment project
area for which it was not required to | ||
convene a joint review board under this
Section shall convene a | ||
joint review board to perform the
duties specified under | ||
paragraph (e) of this Section.
| ||
All board members shall be appointed and the first board | ||
meeting shall be
held at least 14 days but not more than 28 | ||
days after the
mailing of notice by the
municipality to the | ||
taxing
districts as required by Section 11-74.4-6(c).
| ||
Notwithstanding the preceding sentence, a municipality that | ||
adopted either a
public hearing resolution or a feasibility | ||
resolution between July 1, 1999 and
July 1, 2000 that called | ||
for the meeting of the joint review board within 14
days of | ||
notice of public hearing to affected taxing districts is deemed | ||
to be
in compliance with the notice, meeting, and public | ||
hearing provisions of the
Act.
Such notice
shall also advise
| ||
the taxing bodies represented on the joint review board of the | ||
time and place
of the first meeting of the board. Additional | ||
meetings of the
board shall be held upon the call of any | ||
member. The municipality
seeking designation of the | ||
redevelopment project area shall provide
administrative | ||
support to the board.
| ||
The board shall review (i) the public record, planning | ||
documents and
proposed ordinances approving the redevelopment | ||
plan and
project and (ii) proposed amendments to the | ||
redevelopment plan or additions
of parcels of property to the | ||
redevelopment project area to be
adopted by the municipality. | ||
As part of its deliberations, the board may
hold additional | ||
hearings on the proposal. A
board's recommendation shall be
an | ||
advisory, non-binding recommendation. The recommendation shall | ||
be adopted
by a majority of those members present and voting. | ||
The recommendations shall
be submitted to the municipality
| ||
within 30 days after convening of the board.
Failure of the | ||
board to
submit
its report on a timely basis shall not be cause | ||
to delay the public hearing
or any other step in the process of | ||
designating or
amending the
redevelopment project area but | ||
shall be deemed to constitute approval by the
joint review | ||
board of the matters before it.
| ||
The board shall base its recommendation to approve or | ||
disapprove the
redevelopment plan and the designation of the | ||
redevelopment project area or the
amendment of the | ||
redevelopment plan or addition of parcels of property to the
| ||
redevelopment project area on the basis of the redevelopment | ||
project area and
redevelopment plan satisfying the
plan | ||
requirements, the eligibility criteria
defined in Section | ||
11-74.4-3, and the objectives of this Act.
| ||
The board shall issue a written report describing why the
| ||
redevelopment plan and project area or the amendment thereof | ||
meets or
fails to meet one or more of the objectives of this | ||
Act and both the plan
requirements and the eligibility criteria | ||
defined in Section 11-74.4-3.
In the event the Board does not | ||
file a report it shall be presumed
that these taxing bodies | ||
find the redevelopment project area and
redevelopment plan | ||
satisfy the
objectives of this Act and the plan requirements | ||
and eligibility criteria.
| ||
If the board recommends rejection of the matters before it, | ||
the
municipality will have 30 days within which to resubmit the | ||
plan or amendment.
During this period, the municipality will | ||
meet and confer with the board and
attempt to resolve those | ||
issues set forth in the board's written report that
led to the | ||
rejection of the plan or amendment.
| ||
Notwithstanding the resubmission set forth above, the | ||
municipality may
commence the scheduled public hearing and | ||
either adjourn the public hearing or
continue the public | ||
hearing until a date certain. Prior to continuing any
public | ||
hearing to a date certain, the municipality shall announce | ||
during the
public hearing the time, date, and location for the | ||
reconvening of the public
hearing. Any changes to the | ||
redevelopment plan necessary to satisfy the issues
set forth in | ||
the joint review board report shall be the subject of a public
| ||
hearing before the hearing is adjourned if the changes would | ||
(1) substantially
affect the general land uses proposed in the | ||
redevelopment plan, (2)
substantially change the nature of or | ||
extend the life of the redevelopment
project, or (3) increase | ||
the number of inhabited residential units to be
displaced from | ||
the redevelopment project area, as
measured from the
time of | ||
creation of the redevelopment project area, to a total of
more | ||
than 10. Changes to the redevelopment plan necessary
to
satisfy | ||
the issues set forth in the joint review board report shall not | ||
require
any further notice or convening of a joint review board | ||
meeting, except that
any changes to the redevelopment plan that | ||
would add additional parcels of
property to the proposed | ||
redevelopment project area shall be subject to the
notice, | ||
public hearing, and joint review board meeting requirements | ||
established
for such changes by subsection (a) of Section | ||
11-74.4-5.
| ||
In the event that the
municipality and the board are unable | ||
to resolve these differences, or in the
event that the | ||
resubmitted plan or amendment is rejected by the board, the
| ||
municipality may proceed with the plan or amendment, but only | ||
upon a
three-fifths vote of the corporate authority responsible | ||
for approval of the
plan or amendment, excluding positions of | ||
members that are vacant and those
members that are ineligible | ||
to vote because of conflicts of interest.
| ||
(c) After a municipality has by ordinance approved a | ||
redevelopment plan
and designated a redevelopment project | ||
area, the plan may be amended and
additional properties may be | ||
added to the redevelopment project area only as
herein | ||
provided. Amendments which (1) add additional parcels of | ||
property to
the proposed redevelopment project area, (2) | ||
substantially affect the general
land uses proposed in the | ||
redevelopment plan, (3) substantially change the
nature of the | ||
redevelopment project, (4) increase the total estimated
| ||
redevelopment
project costs set out in the redevelopment plan | ||
by more than 5% after
adjustment for inflation from the date | ||
the plan was adopted, (5) add
additional redevelopment project | ||
costs to the itemized list of redevelopment
project costs set | ||
out in the redevelopment plan, or (6) increase the number of
| ||
inhabited residential units to be
displaced from the | ||
redevelopment
project area, as measured from the time of | ||
creation of
the
redevelopment project area, to a total of more | ||
than
10, shall be made only after
the
municipality gives | ||
notice, convenes a joint review board, and conducts a public
| ||
hearing pursuant to the procedures set forth in this Section | ||
and in Section
11-74.4-6 of this Act. Changes which do not (1) | ||
add additional parcels of
property to the proposed | ||
redevelopment project area, (2) substantially affect
the | ||
general land uses proposed in the redevelopment plan, (3) | ||
substantially
change the nature of the redevelopment project, | ||
(4) increase the total
estimated redevelopment project cost set | ||
out in the redevelopment plan by more
than 5% after adjustment | ||
for inflation from the date the plan was adopted,
(5) add | ||
additional redevelopment project costs to the itemized list of
| ||
redevelopment project costs set out in the redevelopment plan, | ||
or (6) increase
the number of inhabited residential units to be | ||
displaced from the
redevelopment project area, as measured from | ||
the time of
creation of
the redevelopment project area, to a | ||
total of more than 10, may be made
without further public | ||
hearing
and related notices and procedures including the | ||
convening of a joint review
board as set forth in Section | ||
11-74.4-6 of this Act, provided that the
municipality shall | ||
give notice of
any such changes by mail to each affected taxing | ||
district and registrant on the
interested parties registry, | ||
provided for under Section 11-74.4-4.2, and by
publication in
a | ||
newspaper of general circulation within the affected taxing | ||
district. Such
notice by mail and by publication shall each | ||
occur not later than 10 days
following the adoption by | ||
ordinance of such changes.
| ||
(d) After the effective date of this amendatory Act of the | ||
91st General
Assembly, a
municipality shall submit in an | ||
electronic format the
following information for each | ||
redevelopment project area (i) to the State
Comptroller under | ||
Section 8-8-3.5 of the Illinois Municipal Code, subject to any | ||
extensions or exemptions provided at the Comptroller's | ||
discretion under that Section,
and (ii) to all taxing districts | ||
overlapping the
redevelopment project area no later than 180
| ||
days after the close of each municipal fiscal year or as soon | ||
thereafter as
the audited financial
statements become | ||
available and, in any case, shall be submitted before the
| ||
annual meeting of the Joint Review Board to each of the taxing | ||
districts that
overlap the redevelopment project area:
| ||
(1) Any amendments to the redevelopment plan, the | ||
redevelopment
project area, or the State Sales Tax | ||
Boundary.
| ||
(1.5) A list of the redevelopment project areas | ||
administered by the
municipality and, if applicable, the | ||
date each redevelopment project area was
designated or | ||
terminated by the municipality.
| ||
(2) Audited financial statements of the special tax | ||
allocation fund once a
cumulative total of $100,000 has | ||
been deposited in the fund.
| ||
(3) Certification of the Chief Executive Officer of the | ||
municipality
that the municipality has complied with all of | ||
the requirements of this Act
during the preceding fiscal | ||
year.
| ||
(4) An opinion of legal counsel that the municipality | ||
is in compliance
with this Act.
| ||
(5) An analysis of the special tax allocation fund | ||
which sets forth:
| ||
(A) the balance in the special tax allocation fund | ||
at the beginning of
the fiscal year;
| ||
(B) all amounts deposited in the special tax | ||
allocation fund by source;
| ||
(C) an itemized list of all expenditures from the | ||
special tax
allocation fund by category of
permissible | ||
redevelopment project cost; and
| ||
(D) the balance in the special tax allocation fund | ||
at the end of the
fiscal year including a breakdown of | ||
that balance by source and a breakdown
of that balance | ||
identifying any portion of the balance that is | ||
required,
pledged, earmarked, or otherwise designated | ||
for payment of or securing of
obligations and | ||
anticipated redevelopment project costs. Any portion | ||
of
such ending balance that has not been identified or | ||
is not identified as
being
required, pledged, | ||
earmarked, or otherwise designated for payment of or
| ||
securing of obligations or anticipated redevelopment | ||
projects costs
shall be designated as surplus as set | ||
forth in Section
11-74.4-7 hereof.
| ||
(6) A description of all property purchased by the | ||
municipality within
the redevelopment project area | ||
including:
| ||
(A) Street address.
| ||
(B) Approximate size or description of property.
| ||
(C) Purchase price.
| ||
(D) Seller of property.
| ||
(7) A statement setting forth all activities | ||
undertaken in furtherance
of the objectives of the | ||
redevelopment plan, including:
| ||
(A) Any project implemented in the preceding | ||
fiscal year.
| ||
(B) A description of the redevelopment activities | ||
undertaken.
| ||
(C) A description of any agreements entered into by | ||
the municipality
with
regard to the disposition or | ||
redevelopment of any property within the
redevelopment | ||
project area or the area within the State Sales Tax | ||
Boundary.
| ||
(D) Additional information on the use of all funds | ||
received under this
Division and steps taken by the
| ||
municipality to achieve the objectives of the | ||
redevelopment plan.
| ||
(E) Information regarding contracts that the | ||
municipality's tax
increment advisors or consultants | ||
have entered into with entities or persons
that have | ||
received, or are receiving, payments financed by tax | ||
increment
revenues produced by the same redevelopment | ||
project area.
| ||
(F) Any reports submitted to the municipality by | ||
the joint review board.
| ||
(G) A review of public and, to the extent possible, | ||
private investment
actually undertaken to date after | ||
the effective date of this amendatory Act of
the 91st | ||
General Assembly and estimated to be undertaken during | ||
the following
year. This review shall, on a | ||
project-by-project basis, set forth the
estimated | ||
amounts of public and private investment incurred | ||
after the effective
date of this amendatory Act of the | ||
91st General Assembly and provide the ratio
of private | ||
investment to public investment to the date of the | ||
report and as
estimated to the completion of the | ||
redevelopment project.
| ||
(8) With regard to any obligations issued by the | ||
municipality:
| ||
(A) copies of any official statements; and
| ||
(B) an analysis prepared by financial advisor or | ||
underwriter setting
forth: (i) nature and term of | ||
obligation; and (ii) projected debt service
including | ||
required reserves and debt coverage.
| ||
(9) For special tax allocation funds that have | ||
experienced cumulative
deposits of incremental tax | ||
revenues of $100,000 or more, a certified audit
report | ||
reviewing compliance
with this Act
performed by an | ||
independent public accountant certified and licensed by | ||
the
authority of the State of Illinois. The financial | ||
portion of the audit
must be conducted in accordance with | ||
Standards for Audits of Governmental
Organizations, | ||
Programs, Activities, and Functions adopted by the
| ||
Comptroller General of the United States (1981), as | ||
amended, or the standards
specified by Section 8-8-5 of the | ||
Illinois Municipal Auditing Law of the
Illinois Municipal | ||
Code. The audit
report shall contain a letter from the | ||
independent certified public accountant
indicating | ||
compliance or noncompliance with the requirements
of | ||
subsection (q) of Section 11-74.4-3. For redevelopment | ||
plans or
projects that would result in the displacement of | ||
residents from 10 or more
inhabited residential units or | ||
that contain 75 or more inhabited residential
units, notice | ||
of the availability of the information, including how to | ||
obtain
the report, required in this subsection shall also | ||
be sent by mail to all
residents or organizations that | ||
operate in the municipality that register with
the | ||
municipality for that information according to | ||
registration procedures
adopted under Section 11-74.4-4.2. | ||
All municipalities are subject to this
provision.
| ||
(10) A list of all intergovernmental agreements in | ||
effect during the fiscal year to which the municipality is | ||
a party and an accounting of any moneys transferred or | ||
received by the municipality during that fiscal year | ||
pursuant to those intergovernmental agreements. | ||
(d-1) Prior to the effective date of this amendatory Act of | ||
the 91st
General Assembly, municipalities with populations of | ||
over 1,000,000 shall,
after
adoption of a redevelopment plan or | ||
project, make available upon request to any
taxing district in | ||
which the redevelopment project area is located the
following | ||
information:
| ||
(1) Any amendments to the redevelopment plan, the | ||
redevelopment project
area, or the State Sales Tax | ||
Boundary; and
| ||
(2) In connection with any redevelopment project area | ||
for which the
municipality has outstanding obligations | ||
issued to provide for redevelopment
project costs pursuant | ||
to Section 11-74.4-7, audited financial statements of
the | ||
special tax allocation fund.
| ||
(e) The joint review board shall meet annually 180 days
| ||
after the close of the municipal fiscal year or as soon as the | ||
redevelopment
project audit for that fiscal year becomes | ||
available to review the
effectiveness and status of the | ||
redevelopment project area up to that date.
| ||
(f) (Blank).
| ||
(g) In the event that a municipality has held a public | ||
hearing under this
Section prior to March 14, 1994 (the | ||
effective date of Public Act 88-537), the
requirements imposed | ||
by Public Act 88-537 relating to the method of fixing the
time | ||
and place for public hearing, the materials and information | ||
required to be
made available for public inspection, and the | ||
information required to be sent
after adoption of an ordinance | ||
or resolution fixing a time and place for public
hearing shall | ||
not be applicable.
| ||
(h) On and after the effective date of this amendatory Act | ||
of the 96th General Assembly, the State Comptroller must post | ||
on the State Comptroller's official website the information | ||
submitted by a municipality pursuant to subsection (d) of this | ||
Section. The information must be posted no later than 45 days | ||
after the State Comptroller receives the information from the | ||
municipality. The State Comptroller must also post a list of | ||
the municipalities not in compliance with the reporting | ||
requirements set forth in subsection (d) of this Section. | ||
(i) No later than 10 years after the corporate authorities | ||
of a municipality adopt an ordinance to establish a | ||
redevelopment project area, the municipality must compile a | ||
status report concerning the redevelopment project area. The | ||
status report must detail without limitation the following: (i) | ||
the amount of revenue generated within the redevelopment | ||
project area, (ii) any expenditures made by the municipality | ||
for the redevelopment project area including without | ||
limitation expenditures from the special tax allocation fund, | ||
(iii) the status of planned activities, goals, and objectives | ||
set forth in the redevelopment plan including details on new or | ||
planned construction within the redevelopment project area, | ||
(iv) the amount of private and public investment within the | ||
redevelopment project area, and (v) any other relevant | ||
evaluation or performance data. Within 30 days after the | ||
municipality compiles the status report, the municipality must | ||
hold at least one public hearing concerning the report. The | ||
municipality must provide 20 days' public notice of the | ||
hearing. | ||
(j) Beginning in fiscal year 2011 and in each fiscal year | ||
thereafter, a municipality must detail in its annual budget (i) | ||
the revenues generated from redevelopment project areas by | ||
source and (ii) the expenditures made by the municipality for | ||
redevelopment project areas. | ||
(Source: P.A. 96-1335, eff. 7-27-10.)
| ||
(65 ILCS 5/11-74.6-22)
| ||
Sec. 11-74.6-22. Adoption of ordinance; requirements; | ||
changes.
| ||
(a) Before adoption of an ordinance proposing the
| ||
designation of a redevelopment planning area or a redevelopment | ||
project area,
or both, or approving a
redevelopment plan or | ||
redevelopment project, the municipality or commission
| ||
designated pursuant to subsection (l) of Section 11-74.6-15 | ||
shall fix by
ordinance or resolution
a time and place for | ||
public hearing.
Prior to the adoption of the ordinance or | ||
resolution establishing the time and
place for the public | ||
hearing, the municipality shall make available for public
| ||
inspection a redevelopment plan or a report that provides in | ||
sufficient detail,
the basis for the eligibility of the
| ||
redevelopment project area. The report
along with the name of a
| ||
person to contact for further information shall be sent to the | ||
affected taxing
district by certified mail within a reasonable | ||
time following the adoption of
the ordinance or resolution | ||
establishing the time and place for the public
hearing.
| ||
At the public hearing any
interested person or affected | ||
taxing district may file with the
municipal clerk written | ||
objections to the ordinance and may be heard orally
on any | ||
issues that are the subject of the hearing. The municipality | ||
shall
hear and determine all alternate proposals or bids for | ||
any proposed conveyance,
lease, mortgage or other disposition | ||
of land and all protests and objections at
the hearing and the
| ||
hearing may be adjourned to another date without further notice | ||
other than
a motion to be entered upon the minutes fixing the | ||
time and place of the
later hearing.
At the public hearing or | ||
at any time prior to the adoption by the
municipality of an | ||
ordinance approving a redevelopment plan, the
municipality may | ||
make changes in the redevelopment plan. Changes
which (1) add | ||
additional parcels of property to the proposed redevelopment
| ||
project
area, (2) substantially affect the general land uses | ||
proposed in the
redevelopment plan, or (3) substantially change | ||
the nature of or extend the
life of the redevelopment
project | ||
shall be made only after the
municipality gives notice, | ||
convenes a joint review board, and conducts a public
hearing | ||
pursuant to the procedures set forth in this Section and in | ||
Section
11-74.6-25. Changes which do not (1) add additional | ||
parcels of
property to the proposed redevelopment project area, | ||
(2) substantially affect
the general land uses proposed in the | ||
redevelopment plan, or (3) substantially
change the nature of | ||
or extend the life of the redevelopment project may be
made | ||
without further hearing, provided that the municipality shall | ||
give notice
of any such changes by mail to each affected taxing | ||
district and by publication
once in a newspaper of general | ||
circulation within the affected taxing district.
Such notice by | ||
mail and by publication shall each occur not later than 10 days
| ||
following the adoption by ordinance of such changes.
| ||
(b) Before adoption of an ordinance proposing the | ||
designation of a
redevelopment planning area or a redevelopment | ||
project area, or both, or
amending the boundaries of an | ||
existing
redevelopment project area or redevelopment planning | ||
area, or both, the
municipality shall convene a joint review
| ||
board to consider the proposal. The board shall consist of a
| ||
representative selected by each taxing district that has
| ||
authority to levy real property taxes on the property within | ||
the proposed
redevelopment project area and that has at least | ||
5% of its total equalized
assessed value located within the | ||
proposed redevelopment project area, a
representative selected | ||
by the municipality
and a public member. The public member and | ||
the board's chairperson shall
be selected by a majority of | ||
other board members.
| ||
All board members shall be appointed and the first board | ||
meeting held
within 14 days following the notice by the | ||
municipality to all the taxing
districts as required by | ||
subsection (c) of Section 11-74.6-25. The notice
shall also | ||
advise the taxing bodies represented on the joint review board
| ||
of the time and place of the first meeting of the board. | ||
Additional
meetings of the board shall be held upon the call of | ||
any 2 members. The
municipality seeking designation of the | ||
redevelopment project area may provide
administrative support | ||
to the board.
| ||
The board shall review the public record, planning | ||
documents and
proposed ordinances approving the redevelopment | ||
plan and project to be
adopted by the municipality. As part of | ||
its deliberations, the board may
hold additional hearings on | ||
the proposal. A board's recommendation, if any,
shall be a | ||
written recommendation adopted by a
majority vote of the board | ||
and submitted to the municipality within 30 days
after the | ||
board convenes. A board's recommendation shall be binding upon | ||
the
municipality. Failure of the board to submit
its | ||
recommendation on a timely basis shall not be cause to delay | ||
the public
hearing or the process of establishing or amending | ||
the
redevelopment project area. The board's recommendation on | ||
the proposal
shall be based upon the area satisfying the | ||
applicable eligibility criteria
defined in Section 11-74.6-10 | ||
and whether there is a basis for the
municipal findings set | ||
forth in the redevelopment plan as required by this
Act. If the | ||
board does not file a recommendation it shall be presumed that
| ||
the board has found that the redevelopment project area | ||
satisfies the
eligibility criteria.
| ||
(c) After a municipality has by ordinance approved a | ||
redevelopment plan
and designated a redevelopment planning | ||
area or a redevelopment project area,
or both, the plan may be
| ||
amended and additional properties may be added to the | ||
redevelopment project
area only as herein provided. Amendments
| ||
which (1) add additional parcels of property to the proposed | ||
redevelopment
project
area, (2) substantially affect the | ||
general land uses proposed in the
redevelopment plan, (3) | ||
substantially change the nature of the redevelopment
project,
| ||
(4) increase the total estimated
redevelopment project costs | ||
set out in the redevelopment plan by more than 5%
after | ||
adjustment for inflation from the date the plan was adopted, or
| ||
(5) add additional redevelopment project costs to the itemized | ||
list of
redevelopment project costs set out in the | ||
redevelopment plan
shall be made only after the municipality | ||
gives notice,
convenes a joint review board, and conducts a | ||
public hearing pursuant to the
procedures set forth in this | ||
Section and in Section 11-74.6-25.
Changes which do not (1) add | ||
additional parcels of property to the proposed
redevelopment | ||
project area, (2) substantially affect the general land uses
| ||
proposed in the redevelopment plan, (3) substantially change | ||
the nature
of the redevelopment project, (4) increase the total | ||
estimated redevelopment
project cost set out in the | ||
redevelopment plan by more than 5% after adjustment
for | ||
inflation from the date the plan was adopted, or (5) add | ||
additional
redevelopment project costs to the itemized list of | ||
redevelopment project costs
set out in the redevelopment plan
| ||
may be made without further hearing, provided that the | ||
municipality
shall give notice of any such changes by mail to | ||
each affected taxing district
and by publication once in a | ||
newspaper of general circulation within the affected
taxing | ||
district. Such notice by mail and by publication shall each | ||
occur not
later than 10 days following the adoption by | ||
ordinance of such changes.
| ||
(d) After the effective date of this amendatory Act of the | ||
91st General
Assembly, a
municipality shall
submit the | ||
following information for each redevelopment project area (i) | ||
to
the State Comptroller under Section 8-8-3.5 of the Illinois | ||
Municipal Code, subject to any extensions or exemptions | ||
provided at the Comptroller's discretion under that Section, | ||
and (ii) to all taxing districts overlapping
the
redevelopment | ||
project area
no later than 180
days after the close of each | ||
municipal fiscal year or as soon thereafter as
the audited | ||
financial statements become available and, in any case, shall | ||
be
submitted before the annual meeting of the joint review | ||
board to each of the
taxing districts that overlap the | ||
redevelopment project area:
| ||
(1) Any amendments to the redevelopment plan, or the | ||
redevelopment
project area.
| ||
(1.5) A list of the redevelopment project areas | ||
administered by the
municipality and, if applicable, the | ||
date each redevelopment project area was
designated or | ||
terminated by the municipality.
| ||
(2) Audited financial statements of the special tax | ||
allocation fund once a
cumulative total of $100,000 of tax | ||
increment revenues has been deposited in
the fund.
| ||
(3) Certification of the Chief Executive Officer of the | ||
municipality
that the municipality has complied with all of | ||
the requirements of this Act
during the preceding fiscal | ||
year.
| ||
(4) An opinion of legal counsel that the municipality | ||
is in compliance
with this Act.
| ||
(5) An analysis of the special tax allocation fund | ||
which sets forth:
| ||
(A) the balance in the special tax allocation fund | ||
at the beginning of
the fiscal year;
| ||
(B) all amounts deposited in the special tax | ||
allocation fund by source;
| ||
(C) an itemized list of all expenditures from the | ||
special tax
allocation fund by category of
permissible | ||
redevelopment project cost; and
| ||
(D) the balance in the special tax allocation fund | ||
at the end of the
fiscal year including a breakdown of | ||
that balance by source and a breakdown
of that balance | ||
identifying any portion of the balance that is | ||
required,
pledged, earmarked, or otherwise designated | ||
for payment of or securing of
obligations and | ||
anticipated redevelopment project costs. Any portion | ||
of
such ending
balance that has not been identified or | ||
is not identified as being required,
pledged, | ||
earmarked, or otherwise designated for payment of or | ||
securing of
obligations or anticipated redevelopment | ||
project costs shall be designated as
surplus as set | ||
forth in Section
11-74.6-30 hereof.
| ||
(6) A description of all property purchased by the | ||
municipality within
the redevelopment project area | ||
including:
| ||
(A) Street address.
| ||
(B) Approximate size or description of property.
| ||
(C) Purchase price.
| ||
(D) Seller of property.
| ||
(7) A statement setting forth all activities | ||
undertaken in furtherance
of the objectives of the | ||
redevelopment plan, including:
| ||
(A) Any project implemented in the preceding | ||
fiscal year.
| ||
(B) A description of the redevelopment activities | ||
undertaken.
| ||
(C) A description of any agreements entered into by | ||
the municipality
with regard to the disposition or | ||
redevelopment of any property within the
redevelopment | ||
project area.
| ||
(D) Additional information on the use of all funds | ||
received under this
Division and steps taken by the
| ||
municipality to achieve the objectives of the | ||
redevelopment plan.
| ||
(E) Information regarding contracts that the | ||
municipality's tax
increment advisors or consultants | ||
have entered into with entities or persons
that have | ||
received, or are receiving, payments financed by tax | ||
increment
revenues produced
by the same redevelopment | ||
project area.
| ||
(F) Any reports submitted to the municipality by | ||
the joint review
board.
| ||
(G) A review of public and, to the extent possible, | ||
private investment
actually undertaken to date after | ||
the effective date of this amendatory Act of
the 91st | ||
General Assembly and estimated to be undertaken during | ||
the following
year. This review
shall, on a | ||
project-by-project basis, set forth the estimated | ||
amounts of public
and private investment incurred | ||
after the effective date of this amendatory Act
of the | ||
91st General Assembly
and provide the ratio of private | ||
investment to public investment to the date of
the | ||
report and as estimated to the completion of the | ||
redevelopment project.
| ||
(8) With regard to any obligations issued by the | ||
municipality:
| ||
(A) copies of any official statements; and
| ||
(B) an analysis prepared by financial advisor or | ||
underwriter setting
forth: (i) nature and term of | ||
obligation; and (ii) projected debt service
including | ||
required reserves and debt coverage.
| ||
(9) For special tax allocation funds that have received | ||
cumulative
deposits of incremental tax revenues of | ||
$100,000 or more, a certified audit
report reviewing | ||
compliance with
this Act
performed by an independent public | ||
accountant certified and licensed by the
authority of the | ||
State of Illinois. The financial portion of the audit
must | ||
be conducted in accordance with Standards for Audits of | ||
Governmental
Organizations, Programs, Activities, and | ||
Functions adopted by the
Comptroller General of the United | ||
States (1981), as amended, or the standards
specified
by | ||
Section 8-8-5 of the Illinois Municipal Auditing Law of the | ||
Illinois
Municipal Code. The audit
report shall contain a | ||
letter from the independent certified public accountant
| ||
indicating compliance or noncompliance with the | ||
requirements
of subsection (o) of Section 11-74.6-10.
| ||
(e) The joint review board shall meet annually 180 days
| ||
after the close of the municipal fiscal year or as soon as the | ||
redevelopment
project audit for that fiscal year becomes | ||
available to review the
effectiveness and status of the | ||
redevelopment project area up to that date.
| ||
(Source: P.A. 97-146, eff. 1-1-12.)
| ||
Section 99. Effective date. This Act takes effect upon | ||
becoming law. | ||