State of Illinois
92^nd General Assembly
Legislation

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92_HB0183eng

HB0183 Engrossed                               LRB9202533SMdv

 1        AN ACT regarding taxes.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Property Tax Code is  amended  by  adding
 5    Section 18-157 as follows:

 6        (35 ILCS 200/18-157 new)
 7        Sec.   18-157.    Apportionment;  tax  objections;  court
 8    decisions;  adjustments  of  levies  and   refunds   to   tax
 9    objectors.   If  a  court,  in any tax objection based on the
10    apportionment of an overlapping taxing district under Section
11    18-155, for any year prior to the year of the effective  date
12    of this amendatory Act of the 92nd General Assembly, enters a
13    final  judgment  that  there  was  an over extension or under
14    extension of taxes for an overlapping taxing  district  based
15    on  the  apportionment  under Section 18-155 for the year for
16    which the objection was filed,  the  county  clerks  of  each
17    county   in   which   there  was  an  under  extension  shall
18    proportionately increase the levy of that taxing district  by
19    an  amount specified in the court order in that county in the
20    subsequent year or in any subsequent year following the final
21    judgment of the  court.   The  increase  in  the  levy,  when
22    extended,  shall  be  set forth as a separate item on the tax
23    bills  of  affected  taxpayers.   Notwithstanding  any  other
24    provision of law, the increase in the levy and the  extension
25    thereof  shall not be subject to any limitations on levies or
26    extensions imposed by the School Code  or  this  Code.    The
27    funds  collected  pursuant  to  a levy increase authorized by
28    this Section shall be delivered to the  county  collector  of
29    each  county  in  which  there  was  an  over  extension  for
30    distribution  to  the  tax  objectors  in accordance with the
31    court order.
 
HB0183 Engrossed            -2-                LRB9202533SMdv
 1        No person who, under any other provision  of  this  Code,
 2    has  received  any payment in satisfaction of a tax objection
 3    based in whole or in  part  on  apportionment  under  Section
 4    18-155   may  receive  any  payment  under  this  Section  in
 5    satisfaction of a tax objection based in whole or in part  on
 6    apportionment under Section 18-155.

 7        Section  99.  Effective date.  This Act takes effect upon
 8    becoming law.

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