Sen. Terry Link

Filed: 3/22/2004

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 2635

2     AMENDMENT NO. ______. Amend Senate Bill 2635 by replacing
3 everything after the enacting clause with the following:
 
4     "Section 5. The Property Tax Code is amended by changing
5 Sections 27-25, 27-40, 27-45, and 27-75 as follows:
 
6     (35 ILCS 200/27-25)
7     Sec. 27-25. Form of hearing notice. Taxes may be levied or
8 imposed by the municipality or county in the special service
9 area at a rate or amount of tax sufficient to produce revenues
10 required to provide the special services. Prior to the first
11 levy of taxes in the special service area, notice shall be
12 given and a hearing shall be held under the provisions of
13 Sections 27-30 and 27-35. For purposes of this Section the
14 notice shall include:
15         (a) The time and place of hearing;
16         (b) The boundaries of the area by legal description, by
17 permanent tax index numbers, and, where possible, by street
18 location, where possible;
19         (c) The nature of the proposed special services to be
20 provided within the special service area;
21         (d) (c) A notification that all interested persons,
22 including all persons owning taxable real property located
23 within the special service area, will be given an
24 opportunity to be heard at the hearing regarding the tax

 

 

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1 levy and an opportunity to file objections to the amount of
2 the tax levy if the tax is a tax upon property; and
3         (e) (d) The maximum rate of taxes to be extended within
4 the special service area in any year and the may include a
5 maximum number of years taxes will be levied if a maximum
6 number of years is to be established.
7      After the first levy of taxes within the special service
8 area, taxes may continue to be levied in subsequent years
9 without the requirement of an additional public hearing if the
10 tax rate does , taxes may be extended against the special
11 service area for the services specified without additional
12 hearings. However, the taxes shall not exceed the rate
13 specified in the notice for the original public hearing notice
14 and if a maximum number of years is specified in the notice,
15 the taxes are shall not be extended for a longer period than
16 the number of years specified in the notice if a number of
17 years is specified. Tax rates may be increased and the period
18 specified may be extended, if notice is given and new public
19 hearings are held in accordance with Sections 27-30 and 27-35.
20 (Source: P.A. 82-640; 88-455.)
 
21     (35 ILCS 200/27-40)
22     Sec. 27-40. Boundaries of special service area. No lien
23 shall be established against any real property in a special
24 service area nor shall a special service area create a valid
25 tax before a certified copy of an ordinance establishing or
26 altering the boundaries of a special service area, containing a
27 legal description of the territory of the area, the permanent
28 tax index numbers of the parcels located within the territory
29 of the area, an accurate map of the territory, a copy of the
30 notice of the public hearing, and a description of the special
31 services to be provided is filed for record in the office of
32 the recorder in each county in which any part of the area is
33 located. The ordinance must be recorded no later than 60 days

 

 

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1 after the date the ordinance was adopted. An ordinance
2 establishing a special service area recorded beyond the 60 days
3 is not valid. The requirement for recording within 60 days
4 shall not apply to any establishment or alteration of the
5 boundaries of a service area that occurred before September 23,
6 1991.
7 (Source: P.A. 90-218, eff. 7-25-97.)
 
8     (35 ILCS 200/27-45)
9     Sec. 27-45. Issuance of bonds. Bonds secured by the full
10 faith and credit of the area included in the special service
11 area may be issued for providing the special services. Bonds,
12 when so issued, shall be retired by the levy of taxes in
13 addition to the taxes specified in Section 27-25 against all of
14 the taxable real property included in the area as provided in
15 the ordinance authorizing the issuance of the bonds or by the
16 imposition of another tax within the special service area. The
17 county clerk shall annually extend taxes against all of the
18 taxable property situated in the county and contained in such
19 special service area in amounts sufficient to pay maturing
20 principal and interest of those bonds without limitation as to
21 rate or amount and in addition to and in excess of any taxes
22 that may now or hereafter be authorized to be levied by the
23 municipality or county. Prior to the issuance of those bonds,
24 notice shall be given and a hearing shall be held pursuant to
25 the provisions of Sections 27-30 and 27-35. For purposes of
26 this Section a notice shall include:
27         (a) The time and place of hearing;
28         (b) The boundaries of the area by legal description, by
29 permanent tax index numbers, and, where possible, by street
30 location, where possible;
31         (c) The nature of the special services to be provided
32 within the proposed special service area;
33         (d) If the special services are to be maintained other

 

 

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1 than by the municipality or the county after the life of
2 the bonds, then a statement indicating who will be
3 responsible for maintenance of the special services after
4 the life of the bonds;
5         (e) (c) A notification that all interested persons,
6 including all persons owning taxable property located
7 within the special service area, will be given an
8 opportunity to be heard at the hearing regarding the
9 issuance of the bonds and an opportunity to file objections
10 to the issuance of the bonds; and
11         (f) (d) The maximum amount of bonds proposed to be
12 issued, the maximum period of time over which the bonds
13 will be retired, and the maximum interest rate the bonds
14 will bear.
15     The question of the creation of a special service area, the
16 levy or imposition of a tax in the special service area and the
17 issuance of bonds for providing special services may all be
18 considered together at one hearing.
19     Any bonds issued shall not exceed the number of bonds, the
20 interest rate and the period of extension set forth in the
21 notice, unless an additional hearing is held. Bonds issued
22 pursuant to this Article shall not be regarded as indebtedness
23 of the municipality or county, as the case may be, for the
24 purpose of any limitation imposed by any law.
25 (Source: P.A. 82-640; 88-455.)
 
26     (35 ILCS 200/27-75)
27     Sec. 27-75. Extension of tax levy. If a property tax is
28 levied, the tax shall be extended by the county clerk in the
29 special service area in the manner provided by Articles 1
30 through 26 of this Code based on equalized assessed values as
31 established under Articles 1 through 26. The municipality or
32 county shall file a certified copy of the ordinance creating
33 the special service area, including an accurate map thereof, a

 

 

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1 copy of the public hearing notice, and a description of the
2 special services to be provided, with the county clerk. The
3 corporate authorities of the municipality or county may levy
4 taxes in the special service area prior to the date the levy
5 must be filed with the county clerk, for the same year in which
6 the ordinance and map are filed with the county clerk. In
7 addition, the corporate authorities shall file a certified copy
8 of each ordinance levying taxes in the special service area on
9 or before the last Tuesday of December of each year and shall
10 file a certified copy of any ordinance authorizing the issuance
11 of bonds and providing for a property tax levy in the area by
12 December 31 of the year of the first levy.
13     In lieu of or in addition to an ad valorem property tax, a
14 special tax may be levied and extended within the special
15 service area on any other basis that provides a rational
16 relationship between the amount of the tax levied against each
17 lot, block, tract and parcel of land in the special service
18 area and the special service benefit rendered. In that case, a
19 special tax roll shall be prepared containing: (a) a
20 description of the special services to be provided, (b) an
21 explanation of the method of spreading the special tax, (c) (b)
22 a list of lots, blocks, tracts and parcels of land in the
23 special service area, and (d) (c) the amount assessed against
24 each. The special tax roll shall be included in the ordinance
25 establishing the special service area or in an amendment of the
26 ordinance, and shall be filed with the county clerk for use in
27 extending the tax. The lien and foreclosure remedies provided
28 in Article 9 of the Illinois Municipal Code shall apply upon
29 non-payment of the special tax.
30 (Source: P.A. 83-1245; 88-455.)".