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| 1 | AN ACT concerning revenue.
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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 23-35 as follows:
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| 6 | (35 ILCS 200/23-35)
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| 7 | Sec. 23-35. Tax objection based on budget or appropriation | ||||||
| 8 | ordinance.
Notwithstanding the provisions of Section 23-10, no | ||||||
| 9 | objection to
any property
tax levied by any municipality or | ||||||
| 10 | county shall be sustained by any court because of the
forms of | ||||||
| 11 | any budget or appropriation ordinance, or the degree of | ||||||
| 12 | itemization or
classification of items therein, or the | ||||||
| 13 | reasonableness of any amount budgeted
or appropriated thereby, | ||||||
| 14 | if:
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| 15 | (a) a tentative budget and appropriation ordinance was | ||||||
| 16 | prepared at the
direction of the governing body of the | ||||||
| 17 | municipality and made conveniently
available to public | ||||||
| 18 | inspection for at least 30 days prior to the public hearing
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| 19 | specified below and to final action thereon;
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| 20 | (b) at least one public hearing has been held by the | ||||||
| 21 | governing body as
to the tentative budget and appropriation | ||||||
| 22 | ordinance prior to final action
thereon, and notice of the | ||||||
| 23 | time and place where copies of the tentative budget
and | ||||||
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| 1 | appropriation ordinances are available for public | ||||||
| 2 | inspection, and the time
and place of the hearing, has been | ||||||
| 3 | given by publication in a newspaper
published in the | ||||||
| 4 | municipality at least 30 days prior to the time of the
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| 5 | hearing, or, if there is no newspaper published in the | ||||||
| 6 | municipality, notice of
the public hearing has been given | ||||||
| 7 | by publication in a newspaper of general
circulation in the | ||||||
| 8 | municipality; and
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| 9 | (c) the budget and appropriation ordinance finally | ||||||
| 10 | adopted is
substantially
identical, as to the matters to | ||||||
| 11 | which objection is made, with the tentative
budget and | ||||||
| 12 | appropriation ordinance submitted at the public
hearing, | ||||||
| 13 | unless the taxpayer making the objection has made the same | ||||||
| 14 | objection
in writing and with the same specificity to the | ||||||
| 15 | governing body of the
municipality prior to the adoption of | ||||||
| 16 | the budget and appropriation ordinance.
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| 17 | "Municipality", as used in this Section, means all | ||||||
| 18 | municipal corporations
in, and political subdivisions of, this | ||||||
| 19 | State except the following: counties;
cities, villages and | ||||||
| 20 | incorporated towns; sanitary districts created under
the | ||||||
| 21 | Metropolitan Water Reclamation District Act; forest preserve | ||||||
| 22 | districts
having a population of 3,000,000 or more, created | ||||||
| 23 | under the Cook County Forest
Preserve Park District Act; boards | ||||||
| 24 | of education of school districts in cities
exceeding 1,000,000 | ||||||
| 25 | inhabitants; the Chicago Park District created under the
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| 26 | Chicago Park District Act; and park districts as defined in | ||||||
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| 1 | subsection (b) of
Section 1-3 of the Park District Code.
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| 2 | (Source: P.A. 91-357, eff. 7-29-99.)
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| 3 | Section 99. Effective date. This Act takes effect upon | ||||||
| 4 | becoming law.
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