|
|
|
|
HB4351 Enrolled |
|
LRB093 18954 BDD 44689 b |
|
|
| 1 |
| AN ACT concerning 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 changing |
| 5 |
| Section 18-157 as follows:
|
| 6 |
| (35 ILCS 200/18-157)
|
| 7 |
| Sec. 18-157. Apportionment; tax objections; court |
| 8 |
| decisions; adjustments
of levies and refunds to tax objectors. |
| 9 |
| If a court, in any tax objection based
on the apportionment of |
| 10 |
| an overlapping taxing district under Section 18-155,
for any |
| 11 |
| year prior to the year of the effective date of this amendatory |
| 12 |
| Act of
the 92nd General Assembly, enters a final judgment that |
| 13 |
| there was an over
extension or under extension of taxes for an |
| 14 |
| overlapping taxing district based
on the apportionment under |
| 15 |
| Section 18-155 for the year for which the objection
was filed, |
| 16 |
| the county clerks of each county in which there was an under
|
| 17 |
| extension shall proportionately increase the levy of that |
| 18 |
| taxing district by an
amount specified in the court order in |
| 19 |
| that county in the subsequent year or in
any subsequent year |
| 20 |
| following the final judgment of the court. The increase in
the |
| 21 |
| levy, when extended, shall be set forth as a separate item on |
| 22 |
| the tax bills
of affected taxpayers. Notwithstanding any other |
| 23 |
| provision of law, the
increase in the levy and the extension |
| 24 |
| thereof shall not be subject to any
limitations on levies or |
| 25 |
| extensions imposed by the School Code or this Code.
The funds |
| 26 |
| collected pursuant to a levy increase authorized by this |
| 27 |
| Section
shall be delivered to the county collector of each |
| 28 |
| county in which there was an
over extension for distribution to |
| 29 |
| the tax objectors in accordance with the
court order.
|
| 30 |
| No person who, under any other provision of this Code, has
|
| 31 |
| received any payment in satisfaction of a tax objection based |
| 32 |
| in whole or in
part on apportionment under Section 18-155 may |