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Public Act 093-1013
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| SB2635 Enrolled |
LRB093 19933 BDD 45677 b |
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AN ACT concerning taxes.
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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 Property Tax Code is amended by changing |
Sections 27-25, 27-40, 27-45, and 27-75 as follows:
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(35 ILCS 200/27-25)
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Sec. 27-25. Form of hearing notice. Taxes may be levied or |
imposed by the
municipality or county in the special service |
area at a rate or amount of tax
sufficient to produce revenues |
required to provide the special services. Prior
to the first |
levy of taxes in the special service area, notice shall be |
given
and a hearing shall be held under the provisions of |
Sections 27-30 and 27-35.
For purposes of this Section the |
notice shall include:
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(a) The time and place of hearing;
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(b) The boundaries of the area by legal description |
and, where possible, by street
location,
where possible; |
(c) The permanent tax index number of each parcel |
located within the area;
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(d) The nature of the proposed special services to be |
provided within the special service area and a statement as |
to whether the proposed special services are for new |
construction, maintenance, or other purposes;
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(e)
(c) A notification that all interested persons, |
including all persons
owning
taxable real property located |
within the special service area, will be given an
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opportunity to be heard at the hearing regarding the tax |
levy and an
opportunity to file objections to the amount of |
the tax levy if the tax is a
tax upon property; and
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(f)
(d) The maximum rate of taxes to be extended within |
the special service area
in any year and the
may
include a
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maximum number of years taxes will be levied if a maximum |
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number of years is to be established.
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After the first levy of taxes within the special service |
area, taxes may continue to be levied in subsequent years |
without the requirement of an additional public hearing if the |
tax rate does , taxes may be extended against the special |
service area
for the services specified without additional |
hearings. However, the taxes
shall not exceed the rate |
specified in the notice for the original public hearing
notice
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and if a maximum number of
years is specified in the notice,
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the taxes are
shall not be extended for a longer
period than |
the number of years specified in the notice if a number of |
years is specified. Tax rates may be increased and the period |
specified may be extended, if
notice is given and new public |
hearings are held in accordance with Sections
27-30 and 27-35.
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(Source: P.A. 82-640; 88-455.)
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(35 ILCS 200/27-40)
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Sec. 27-40. Boundaries of special service area. No lien |
shall be
established against any real property in a special |
service area nor shall a
special service area create a
valid |
tax before a certified copy of an
ordinance establishing or |
altering the boundaries of a special service area,
containing a |
legal description of the territory of the area, the permanent |
tax index numbers of the parcels located within the territory |
of the area, an accurate map of the territory, a copy of the |
notice of the public hearing, and a description of the special |
services to be provided is filed
for record
in the office of |
the recorder in each county in which any part of the area is
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located. The ordinance must be recorded no later than 60 days |
after the date the ordinance was adopted. An
ordinance |
establishing a special service area recorded beyond the 60 days |
is
not valid. The requirement for recording within 60 days |
shall not apply to any
establishment or alteration of the |
boundaries of a service area that
occurred before September 23, |
1991.
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(Source: P.A. 90-218, eff. 7-25-97.)
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(35 ILCS 200/27-45)
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Sec. 27-45. Issuance of bonds. Bonds secured by the full |
faith and credit
of the area included in the special service |
area may be issued for providing
the special services. Bonds, |
when so issued, shall be retired by the levy of
taxes in |
addition to the taxes specified in Section 27-25 against all of |
the
taxable real property included in the area as provided in |
the ordinance
authorizing the issuance of the bonds or by the |
imposition of another tax
within the special service area. The |
county clerk shall annually extend taxes
against all of the |
taxable property situated in the county and contained in
such |
special service area in amounts sufficient to pay maturing |
principal and
interest of those bonds without limitation as to |
rate or amount and in addition
to and in excess of any taxes |
that may now or hereafter be authorized to be
levied by the |
municipality or county. Prior to the issuance of those bonds,
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notice shall be given and a hearing shall be held pursuant to |
the provisions of
Sections 27-30 and 27-35. For purposes of |
this Section a notice shall include:
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(a) The time and place of hearing;
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(b) The boundaries of the area by legal description |
and, where possible, by street
location,
where possible; |
(c) The permanent tax index number of each parcel |
located within the area;
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(d) The nature of the special services to be provided |
within the proposed special service area and a statement as |
to whether the proposed special services are for new |
construction, maintenance, or other purposes; |
(e) If the special services are to be maintained other |
than by the municipality or the county after the life of |
the bonds, then a statement indicating who will be |
responsible for maintenance of the special services after |
the life of the bonds;
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(f)
(c) A notification that all interested persons, |
including all persons
owning
taxable property located |
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within the special service area, will be given an
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opportunity to be heard at the hearing regarding the |
issuance of the bonds and
an opportunity to file objections |
to the issuance of the bonds; and
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(g)
(d) The maximum amount of bonds proposed to be |
issued, the maximum period
of
time over which the bonds |
will be retired, and the maximum interest rate the
bonds |
will bear.
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The question of the creation of a special service area, the |
levy or
imposition of a tax in the special service area and the |
issuance of bonds for
providing special services may all be |
considered together at one hearing.
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Any bonds issued shall not exceed the number of bonds, the |
interest rate
and the period of extension set forth in the |
notice, unless an additional
hearing is held. Bonds issued |
pursuant to this Article shall not be regarded
as indebtedness |
of the municipality or county,
as the case may be, for the |
purpose of any limitation imposed by any law.
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(Source: P.A. 82-640; 88-455.)
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(35 ILCS 200/27-75)
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Sec. 27-75. Extension of tax levy. If a property tax is |
levied, the tax
shall be extended by the county clerk in the |
special service area in the manner
provided by Articles 1 |
through 26 of this Code based on equalized assessed
values as |
established under Articles 1 through 26. The municipality or |
county
shall file a certified copy of the ordinance creating |
the special service area,
including an accurate map thereof, a |
copy of the public hearing notice, and a description of the |
special services to be provided, with the county clerk. The |
corporate
authorities of the municipality or county may levy |
taxes in the special service
area prior to the date the levy |
must be filed with the county clerk, for the
same year in which |
the ordinance and map are filed with the county clerk. In
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addition, the corporate authorities shall file a certified copy |
of each
ordinance levying taxes in the special service area on |
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or before the last
Tuesday of December of each year and shall |
file a certified copy of any
ordinance authorizing the issuance |
of bonds and providing for a property tax
levy in the area by |
December 31 of the year of the first levy.
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In lieu of or in addition to an ad valorem property tax, a |
special tax may be
levied and extended within the special |
service area on any other basis that
provides a rational |
relationship between the amount of the tax levied against
each |
lot, block, tract and parcel of land in the special service |
area and the
special service benefit rendered. In that case, a |
special tax roll shall be
prepared containing: (a) a |
description of the special services to be provided, (b) an |
explanation of the method of spreading the special
tax, (c)
(b)
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a list of lots, blocks, tracts and parcels of land in the |
special
service area,
and (d)
(c) the amount assessed against |
each. The special tax roll
shall be included in the ordinance |
establishing the special service area or in
an amendment of the |
ordinance, and shall be filed with the county clerk for use
in |
extending the tax. The lien and foreclosure remedies provided |
in Article 9
of the Illinois Municipal Code shall apply upon |
non-payment of the special tax. |
As an alternative to an ad valorem tax based on the whole |
equalized assessed value of the property, the corporate |
authorities may provide for the ad valorem tax to be extended |
solely upon the equalized assessed value of the land in a |
special service area, without regard to improvements, if the |
equalized assessed value of the land in the special service |
area is at least 75% of the total of the whole equalized |
assessed value of property within the special service area at |
the time that it was established. If the corporate authorities |
choose to provide for this method of taxation on the land value |
only, then each notice given in connection with the special |
service area must include a statement in substantially the |
following form: "The taxes to be extended shall be upon the |
equalized assessed value of the land in the proposed special |
service area, without regard to improvements.
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