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1 | AN ACT concerning local government.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||
5 | Section 28-5 as follows:
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6 | (35 ILCS 200/28-5)
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7 | Sec. 28-5. Apportionment upon subdivision. | ||||||
8 | (a) If a special assessment that is
payable in installments | ||||||
9 | has been made by any corporate authority, for supplying
water, | ||||||
10 | or other corporate purpose, and if all or some of the owner or | ||||||
11 | owners of
any parcel of land so assessed desire to subdivide | ||||||
12 | the parcel, and to apportion
the assessment and the several | ||||||
13 | installments so that each parcel of the proposed
subdivision | ||||||
14 | will bear its just and equitable proportion, it may be
done as | ||||||
15 | provided in this Article.
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16 | (b) In lieu of using this Article, the apportionment of the | ||||||
17 | assessment and the several installments may be done as provided | ||||||
18 | under Section 80 of the Special Assessment Supplemental Bond | ||||||
19 | and Procedures Act. | ||||||
20 | (Source: P.A. 83-345; 88-455.)
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21 | Section 10. The Special Assessment Supplemental Bond and | ||||||
22 | Procedures Act is amended by adding Section 80 as follows: |
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1 | (50 ILCS 460/80 new) | ||||||
2 | Sec. 80. Apportionment upon division. | ||||||
3 | (a) If a special assessment that is payable in installments | ||||||
4 | has been made by any corporate authority, and if all of the | ||||||
5 | owners of the original assessed parcel of land desire to divide | ||||||
6 | the parcel, and to apportion the assessment and the several | ||||||
7 | installments so that each of the divided portions of the | ||||||
8 | original assessed parcel will bear its just and equitable | ||||||
9 | proportion of the assessment against the original assessed | ||||||
10 | parcel, it may be done as provided in this Section. | ||||||
11 | (b) The owner or owners of record of the original assessed | ||||||
12 | parcel to be further apportioned must present to the board of | ||||||
13 | local improvements a petition to divide. The petition must | ||||||
14 | include the signatures of all the owners of record of the | ||||||
15 | original assessed parcel or their respective agents. Upon | ||||||
16 | receipt of a petition to divide, the board of local | ||||||
17 | improvements shall review the apportionment to determine | ||||||
18 | whether it appears to be just and equitable. | ||||||
19 | (c) If the board of local improvements approves the | ||||||
20 | proposed apportionment of the original assessed parcel, the | ||||||
21 | board's president and secretary shall sign the petition to | ||||||
22 | divide and shall file the petition with the court in which the | ||||||
23 | original special assessment proceeding was heard. | ||||||
24 | (d) Upon the filing of the petition to divide with the | ||||||
25 | court, unless the court finds the proposed apportionment to be |
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1 | unjust or inequitable, the court shall enter an order | ||||||
2 | apportioning the original assessment. A certified copy of the | ||||||
3 | order shall be recorded with the recorder of deeds of the | ||||||
4 | county in which the original assessment roll and report was | ||||||
5 | recorded. | ||||||
6 | (e) A petition to divide the assessment against an original | ||||||
7 | assessed parcel may be processed, and an order approving the | ||||||
8 | apportionment may be entered by the court, as referenced above, | ||||||
9 | even if the order confirming the certificate of final cost and | ||||||
10 | completion has already been entered by the court. | ||||||
11 | (f) Once an assessment has been apportioned as provided for | ||||||
12 | in this Section, the apportioned assessment may be further | ||||||
13 | apportioned, by following the procedures set forth herein. | ||||||
14 | (g) This Section applies only to the apportionment of a | ||||||
15 | special assessment after the effective date of this amendatory | ||||||
16 | Act of the 96th General Assembly, and nothing in this Section | ||||||
17 | affects the validity of any court order entered before that | ||||||
18 | effective date to apportion any special assessment.
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19 | Section 99. Effective date. This Act takes effect upon | ||||||
20 | becoming law.
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