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Public Act 91-0897
SB1296 Enrolled LRB9109793SMdv
AN ACT concerning taxation.
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 adding
Section 15-66 and changing Section 18-101.25 as follows:
(35 ILCS 200/15-66 new)
Sec. 15-66. Library systems and public library
districts. All property used exclusively for public purposes
belonging to a library system established under the Illinois
Library System Act or belonging to a public library district
established under the Public Library District Act of 1991 is
exempt.
(35 ILCS 200/18-101.25)
(Section scheduled to be repealed on January 1, 2003)
Sec. 18-101.25. Intent to adopt an aggregate levy;
hearing required. Upon making the estimate as provided in
Section 18-101.15, the corporate authority shall hold a
hearing on its intent to adopt an aggregate levy. Except as
otherwise provided in this Section, hearings shall be held
according to the following schedule.
(1) First Monday in December: Park districts and
municipalities.
(2) First Tuesday in December: Townships, road
districts, and all school districts except high school
districts.
(3) First Wednesday in December: High school
districts and libraries.
(4) First Thursday in December: Counties and forest
preserve districts.
(5) First Friday in December: All other taxing
districts.
All hearings shall be open to the public. The corporate
authority of the taxing district shall explain the reasons
for the levy and any proposed increase and shall permit
persons desiring to be heard an opportunity to present
testimony within such reasonable time limits as it shall
determine. The hearing shall not coincide with the hearing
on the proposed budget. The corporate authority may,
however, conduct any other business of the taxing district on
the same day. Failure of a taxing district to convene or
complete a public hearing on the day prescribed in this
Section due to good cause unrelated to inadvertence,
including, but not limited to, physical perils such as
natural disasters or acts of God, shall not constitute a
failure to hold a public hearing under this Division 2.1. In
this event, a taxing district may either hold a separate
public hearing on its proposed tax levy, or place the hearing
on its proposed tax levy on the agenda of the taxing
district's next scheduled meeting. In either case, a taxing
district shall give notice of the hearing pursuant to
Sections 2.02, 2.03, and 2.04 of the Open Meetings Act.
For the purpose of permitting the issuance of warrants or
notes in anticipation of the taxes to be levied, a taxing
district may hold (on any date prior to the first week in
December) a hearing on its intent to adopt an aggregate levy.
If the estimate of the aggregate levy is more than the amount
extended or estimated to be extended, plus any amount abated
by the corporate authority prior to the extension, upon the
final aggregate levy of the preceding year, exclusive of
election costs, notice of this hearing shall be given in the
same manner as provided in this Division 2.1. This earlier
hearing shall be in addition to, and not instead of, the
mandatory December hearing, but may be conducted in
conjunction with a regular meeting of the taxing district.
Any taxing district with a fiscal year beginning on
December 1 or any taxing district that is required to adopt a
levy ordinance by the first Tuesday in December, for which
the hearing day requirement of this Section would conflict
with the adoption of its tax levy or and annual appropriation
ordinance, or both, may hold a public hearing on its proposed
tax levy prior to and instead of the day prescribed in this
Section. This public hearing shall be restricted to the
proposed tax levy, and no other business of the taxing
district shall be discussed or transacted. Notice of the
hearing shall be given as provided in Section 18-101.35 of
this Division 2.1.
(Source: P.A. 91-523, eff. 1-1-00.)
Section 90. The State Mandates Act is amended by adding
Section 8.24 as follows:
(30 ILCS 805/8.24 new)
Sec. 8.24. Exempt mandate. Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is required
for the implementation of any mandate created by this
amendatory Act of the 91st General Assembly.
Section 99. Effective date. This Act takes effect upon
becoming law.
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