SB1723sam001 96TH GENERAL ASSEMBLY

Sen. Pamela J. Althoff

Filed: 3/13/2009

09600SB1723sam001 LRB096 10357 HLH 22104 a

AMENDMENT TO SENATE BILL 1723

AMENDMENT NO. ______. Amend Senate Bill 1723 by replacing everything after the enacting clause with the following:

"Section 5. The Property Tax Code is amended by changing Sections 27-5, 27-30, 27-35, 27-40, and 27-55 and by adding Section 27-55a as follows:

(35 ILCS 200/27-5)

Sec. 27-5. Short title; definitions. This Article may be cited as the Special Service Area Tax Law.

When used in this Article:

"Special Service Area" means a contiguous area within a municipality or county in which special governmental services are provided in addition to those services provided generally throughout the municipality or county, the cost of the special services to be paid from revenues collected from taxes levied or imposed upon property within that area. Territory shall be considered contiguous for purposes of this Article even though certain completely surrounded portions of the territory are excluded from the special service area. A county may create a special service area within a municipality or municipalities when the municipality or municipalities consent to the creation of the special service area. A municipality may create a special service area within a municipality and the unincorporated area of a county or within another municipality when the county or other municipality consents to the creation of the special service area.

"Backup or dormant special service area" means a special service area that has not levied a tax for a period of 2 consecutive years. A backup or dormant special service area may be activated by ordinance only after notice is given and a hearing is held pursuant to the provisions of Section 27-30 and Section 27-35.

"Special Services" means all forms of services pertaining to the government and affairs of the municipality or county, including but not limited to weather modification and improvements permissible under Article 9 of the Illinois Municipal Code, and contracts for the supply of water as described in Section 11-124-1 of the Illinois Municipal Code which may be entered into by the municipality or by the county on behalf of a county service area.

(Source: P.A. 86-1324; 88-445.)

(35 ILCS 200/27-30)

Sec. 27-30. Manner of notice. Prior to or within 60 days after the adoption of the ordinance proposing the establishment of a special service area, or the adoption of the ordinance to activate a backup or dormant special service area, the municipality or county shall fix a time and a place for a public hearing. Notice of the hearing shall be given by publication and mailing, except that notice of a public hearing to propose the establishment of a special service area for weather modification purposes may be given by publication only. Notice by publication shall be given by publication at least once not less than 15 days prior to the hearing in a newspaper of general circulation within the municipality or county. Notice by mailing shall be given by depositing the notice in the United States mails addressed to the person or persons in whose name the general taxes for the last preceding year were paid on each property lying within the special service area. A notice shall be mailed not less than 10 days prior to the time set for the public hearing. In the event taxes for the last preceding year were not paid, the notice shall be sent to the person last listed on the tax rolls prior to that year as the owner of the property.

(Source: P.A. 82-282; 88-455.)

(35 ILCS 200/27-35)

Sec. 27-35. Public hearing; protests and objections. At the public hearing, any interested person, including all persons owning taxable property located within the proposed special service area or within the backup or dormant special service area proposed to be activated, may file with the municipal clerk or county clerk, as the case may be, written objections to and may be heard orally in respect to any issues embodied in the notice. The municipality or county shall hear and determine all protests and objections at the hearing and the hearing may be adjourned to another date without further notice other than a motion to be entered upon the minutes fixing the time and place it will reconvene. At the public hearing or at the first regular meeting of the corporate authorities thereafter, the municipality or county may delete area from the special service area. However, the special service area must still be a contiguous area as defined in Section 27-5.

(Source: P.A. 82-640; 88-455.)

(35 ILCS 200/27-40)

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 or activating a backup or dormant 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 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 or activating a backup or dormant 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.

(Source: P.A. 93-1013, eff. 8-24-04.)

(35 ILCS 200/27-55)

Sec. 27-55. Objection petition. If a petition signed by at least 51% of the electors residing within the special service area or backup or dormant special service area proposed to be activated and by at least 51% of the owners of record of the land included within the boundaries of the special service area or backup or dormant special service area proposed to be activated is filed with the municipal clerk or county clerk, as the case may be, within 60 days following the final adjournment of the public hearing, objecting to the creation of the special service district, the enlargement of the area, the activation of a backup or dormant special service area, the levy or imposition of a tax or the issuance of bonds for the provision of special services to the area, or to a proposed increase in the tax rate, the district shall not be created or enlarged, the backup or dormant special service area shall not be activated, or the tax shall not be levied or imposed nor the rate increased, or no bonds may be issued. The subject matter of the petition shall not be proposed relative to any signatories of the petition within the next 2 years. Each resident of the special service area or backup or dormant special service area registered to vote at the time of the public hearing held with regard to the special service area or backup or dormant special service area shall be considered an elector. Each person in whose name legal title to land included within the boundaries of the special service area or backup or dormant special service area is held according to the records of the county in which the land is located shall be considered an owner of record. Owners of record shall be determined at the time of the public hearing held with regard to a special service area or backup or dormant special service area. Land owned in the name of a land trust, corporation, estate or partnership shall be considered to have a single owner of record.

(Source: P.A. 82-640; 88-455.)

(35 ILCS 200/27-55a new)

Sec. 27-55a. Restrictive covenants; waiver of certain rights. A deed restriction, restrictive covenant, or similar provision may not waive, prohibit, or restrict the right to notice of a public hearing or the right to object, oppose, or challenge (i) the creation of a special service area, (ii) the activation of a backup or dormant special service area, (iii) the levy of any tax of a special service area, or (iv) the issuance of bonds of a special service area. Any such deed restriction, restrictive covenant, or similar provision shall not be enforceable and is null and void against the property owner, lot or unit owner of the common interest community, condominium, or cooperative. The term "common interest community" in this Section has the same meaning as set forth in Section 9-102(c)of the Code of Civil Procedure.

Section 99. Effective date. This Act takes effect upon becoming law.".