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Public Act 91-0859
SB1317 Enrolled LRB9109747SMdv
AN ACT to amend the Property Tax Code by changing Section
18-195.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Section 18-195 as follows:
(35 ILCS 200/18-195)
Sec. 18-195. Limitation. Tax extensions made under
Sections 18-45 and 18-105 are further limited by the
provisions of this Law.
For those taxing districts that have levied in any
previous levy year for any funds included in the aggregate
extension, the county clerk shall extend a rate for the sum
of these funds that is no greater than the limiting rate.
For those taxing districts that have never levied for
any funds included in the aggregate extension, the county
clerk shall extend an amount no greater than the amount
approved by the voters in a referendum under Section 18-210.
If the county clerk is required to reduce the aggregate
extension of a taxing district by provisions of this Law, the
county clerk shall proportionally reduce the extension for
each fund unless otherwise requested by the taxing district.
Upon written request of the corporate authority of a
village, the county clerk shall calculate separate limiting
rates for the library funds and for the aggregate of the
other village funds in order to reduce the funds as may be
required under provisions of this Law. In calculating the
limiting rate for the library, the county clerk shall use
only the part of the aggregate extension base applicable to
the library, and for any rate increase or decrease factor
under Section 18-230 the county clerk shall use only any new
rate or rate increase applicable to the library funds and the
part of the rate applicable to the library in determining
factors under that Section. The county clerk shall calculate
the limiting rate for all other village funds using only the
part of the aggregate extension base not applicable to the
library, and for any rate increase or decrease factor under
Section 18-230 the county clerk shall use only any new rate
or rate increase not applicable to the library funds and the
part of the rate not applicable to the library in determining
factors under that Section. If the county clerk is required
to reduce the aggregate extension of the library portion of
the levy, the county clerk shall proportionally reduce the
extension for each library fund unless otherwise requested by
the library board. If the county clerk is required to reduce
the aggregate extension of the portion of the levy not
applicable to the library, the county clerk shall
proportionally reduce the extension for each fund not
applicable to the library unless otherwise requested by the
village.
Beginning with the 1998 levy year upon written direction
of a county or township community mental health board, the
county clerk shall calculate separate limiting rates for the
community mental health funds and for the aggregate of the
other county or township funds in order to reduce the funds
as may be required under provisions of this Law. In
calculating the limiting rate for the community mental health
funds, the county clerk shall use only the part of the
aggregate extension base applicable to the community mental
health funds; and for any rate increase or decrease factor
under Section 18-230, the county clerk shall use only any new
rate or rate increase applicable to the community mental
health funds and the part of the rate applicable to the
community mental health board in determining factors under
that Section. The county clerk shall calculate the limiting
rate for all other county or township funds using only the
part of the aggregate extension base not applicable to
community mental health funds; and for any rate increase or
decrease factor under Section 18-230, the county clerk shall
use only any new rate or rate increase not applicable to the
community mental health funds and the part of the rate not
applicable to the community mental health board in
determining factors under that Section. If the county clerk
is required to reduce the aggregate extension of the
community mental health board portion of the levy, the county
clerk shall proportionally reduce the extension for each
community mental health fund unless otherwise directed by the
community mental health board. If the county clerk is
required to reduce the aggregate extension of the portion of
the levy not applicable to the community mental health board,
the county clerk shall proportionally reduce the extension
for each fund not applicable to the community mental health
board unless otherwise directed by the county or township.
Beginning with the 2001 levy year upon written direction
of a county or township board for care and treatment of
persons with a developmental disability, the county clerk
shall calculate separate limiting rates for the funds for
persons with a developmental disability and for the aggregate
of the other county or township funds in order to reduce the
funds as may be required under provisions of this Law. In
calculating the limiting rate for the funds for persons with
a developmental disability, the county clerk shall use only
the part of the aggregate extension base applicable to the
funds for persons with a developmental disability; and for
any rate increase or decrease factor under Section 18-230,
the county clerk shall use only any new rate or rate increase
applicable to the funds for persons with a developmental
disability and the part of the rate applicable to the board
for care and treatment of persons with a developmental
disability in determining factors under that Section. The
county clerk shall calculate the limiting rate for all other
county or township funds using only the part of the aggregate
extension base not applicable to funds for persons with a
developmental disability; and for any rate increase or
decrease factor under Section 18-230, the county clerk shall
use only any new rate or rate increase not applicable to the
funds for persons with a developmental disability and the
part of the rate not applicable to the board for care and
treatment of persons with a developmental disability in
determining factors under that Section. If the county clerk
is required to reduce the aggregate extension of the board
for care and treatment of persons with a developmental
disability portion of the levy, the county clerk shall
proportionally reduce the extension for each fund for persons
with a developmental disability unless otherwise directed by
the board for care and treatment of persons with a
developmental disability. If the county clerk is required to
reduce the aggregate extension of the portion of the levy not
applicable to the board for care and treatment of persons
with a developmental disability, the county clerk shall
proportionally reduce the extension for each fund not
applicable to the board for care and treatment of persons
with a developmental disability unless otherwise directed by
the county or township.
(Source: P.A. 90-339, eff. 8-8-97; 90-652, eff. 7-28-98.)
Section 99. Effective date. This Act takes effect upon
becoming law.
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