35 ILCS 200/ Property Tax Code.

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35 ILCS 200/Art. 18 Div. 3

(35 ILCS 200/Art. 18 Div. 3 heading) Division 3.

Extension procedures

35 ILCS 200/18-105

(35 ILCS 200/18-105)

Sec. 18-105.

Extension exceeding authorized rate.

No county clerk shall
extend a tax levy imposed by any taxing district, other than a home rule unit,
based on a rate that exceeds the rate authorized by statute or referendum for
that taxing district. If a taxing district is in violation of Section 18-90, no
county clerk shall extend the final aggregate levy, as defined in Section
18-55, in an amount more than 105% of the final aggregate levy extended for the
preceding year.

(Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477; 87-895;
88-455.)

35 ILCS 200/18-107

(35 ILCS 200/18-107)

Sec. 18-107.

Multi-township assessment district; 1994 extension validated.

 For property tax extensions in 1994 only, notwithstanding any other provision
of this Code to the contrary, if a 1993 levy was filed before the last Tuesday
in December 1993 by a multi-township assessment district that was promulgated
by the Department under Section 2-10 effective January 1, 1994 either for the
first time or
with different township members than in 1993, and if that levy has not been
excluded from the 1994 extension of taxes in the county in which the district
is situated, that levy is not an invalid levy because the multi-township
assessment district allegedly lacked authority to adopt that levy in 1993, and
that levy may be extended in 1994.  All taxes collected from that extension
shall be distributed to the multi-township assessment district by the collector
in accordance with the provisions of this Code.

(Source: P.A. 88-660, eff. 9-16-94.)

35 ILCS 200/18-110

(35 ILCS 200/18-110)

Sec. 18-110.

Chicago school district.

In each county in which there
is a school district and a School Finance Authority organized
under Articles 34 and 34a respectively of the School Code, the county clerk
shall each year determine the rate for that year's extension of taxes levied by
or on behalf of the Authority, and then immediately certify to the school
district that rate.  However, in making such determination and certification,
the county clerk shall disregard the tax rate calculated for the extension of
any taxes levied to pay and discharge the principal of and interest on any
bonds issued by the Authority under Article 34A of the School Code on or after
January 1, 1984 and prior to July 1, 1993 (other than bonds issued to
refund or to continue the
refunding of bonds issued before January 1, 1984).

(Source: P.A. 87-17; 87-477; 87-895; 88-455; 88-511.)