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1    AN ACT concerning local government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. If and only if Senate Bill 1715 of the 98th
5General Assembly becomes law, then the Hydraulic Fracturing
6Regulatory Act is amended by changing Section 2-45 as follows:
 
7    (09800SB1715ham001, Sec. 2-45)
8    Sec. 2-45. Purchaser's return and tax remittance. Each
9purchaser shall make a return to the Department showing the
10quantity of oil or gas purchased during the month for which the
11return is filed, the price paid therefore, total value, the
12name and address of the operator or other person from whom the
13same was purchased, a description of the production unit in the
14manner prescribed by the Department from which such oil or gas
15was severed and the amount of tax due from each production unit
16for each calendar month. All taxes due, or to be remitted, by
17the purchaser shall accompany this return. The return shall be
18filed on or before the last day of the month after the calendar
19month for which the return is required. The Department shall
20forward the necessary information to each Chief County
21Assessment Officer for the administration and application of ad
22valorem real property taxes at the county level. This
23information shall be forwarded to the Chief County Assessment

 

 

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1Officers in a yearly summary before March 1 of the following
2calendar year. The Department may require any additional report
3or information it may deem necessary for the proper
4administration of this Act.
5    Such returns shall be filed electronically in the manner
6prescribed by the Department. Purchasers shall make all
7payments of that tax to the Department by electronic funds
8transfer unless, as provided by rule, the Department grants an
9exception upon petition of a purchaser. Purchasers' returns
10must be accompanied by appropriate computer generated magnetic
11media supporting schedule data in the format required by the
12Department, unless, as provided by rule, the Department grants
13an exception upon petition of a purchaser.
14(Source: 09800SB1715ham001.)
 
15    Section 10. If and only if Senate Bill 1715 of the 98th
16General Assembly becomes law, then the Property Tax Code is
17amended by changing Section 18-185 as follows:
 
18    (35 ILCS 200/18-185)
19    Sec. 18-185. Short title; definitions. This Division 5 may
20be cited as the Property Tax Extension Limitation Law. As used
21in this Division 5:
22    "Consumer Price Index" means the Consumer Price Index for
23All Urban Consumers for all items published by the United
24States Department of Labor.

 

 

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1    "Extension limitation" means (a) the lesser of 5% or the
2percentage increase in the Consumer Price Index during the
312-month calendar year preceding the levy year or (b) the rate
4of increase approved by voters under Section 18-205.
5    "Affected county" means a county of 3,000,000 or more
6inhabitants or a county contiguous to a county of 3,000,000 or
7more inhabitants.
8    "Taxing district" has the same meaning provided in Section
91-150, except as otherwise provided in this Section. For the
101991 through 1994 levy years only, "taxing district" includes
11only each non-home rule taxing district having the majority of
12its 1990 equalized assessed value within any county or counties
13contiguous to a county with 3,000,000 or more inhabitants.
14Beginning with the 1995 levy year, "taxing district" includes
15only each non-home rule taxing district subject to this Law
16before the 1995 levy year and each non-home rule taxing
17district not subject to this Law before the 1995 levy year
18having the majority of its 1994 equalized assessed value in an
19affected county or counties. Beginning with the levy year in
20which this Law becomes applicable to a taxing district as
21provided in Section 18-213, "taxing district" also includes
22those taxing districts made subject to this Law as provided in
23Section 18-213.
24    "Aggregate extension" for taxing districts to which this
25Law applied before the 1995 levy year means the annual
26corporate extension for the taxing district and those special

 

 

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1purpose extensions that are made annually for the taxing
2district, excluding special purpose extensions: (a) made for
3the taxing district to pay interest or principal on general
4obligation bonds that were approved by referendum; (b) made for
5any taxing district to pay interest or principal on general
6obligation bonds issued before October 1, 1991; (c) made for
7any taxing district to pay interest or principal on bonds
8issued to refund or continue to refund those bonds issued
9before October 1, 1991; (d) made for any taxing district to pay
10interest or principal on bonds issued to refund or continue to
11refund bonds issued after October 1, 1991 that were approved by
12referendum; (e) made for any taxing district to pay interest or
13principal on revenue bonds issued before October 1, 1991 for
14payment of which a property tax levy or the full faith and
15credit of the unit of local government is pledged; however, a
16tax for the payment of interest or principal on those bonds
17shall be made only after the governing body of the unit of
18local government finds that all other sources for payment are
19insufficient to make those payments; (f) made for payments
20under a building commission lease when the lease payments are
21for the retirement of bonds issued by the commission before
22October 1, 1991, to pay for the building project; (g) made for
23payments due under installment contracts entered into before
24October 1, 1991; (h) made for payments of principal and
25interest on bonds issued under the Metropolitan Water
26Reclamation District Act to finance construction projects

 

 

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1initiated before October 1, 1991; (i) made for payments of
2principal and interest on limited bonds, as defined in Section
33 of the Local Government Debt Reform Act, in an amount not to
4exceed the debt service extension base less the amount in items
5(b), (c), (e), and (h) of this definition for non-referendum
6obligations, except obligations initially issued pursuant to
7referendum; (j) made for payments of principal and interest on
8bonds issued under Section 15 of the Local Government Debt
9Reform Act; (k) made by a school district that participates in
10the Special Education District of Lake County, created by
11special education joint agreement under Section 10-22.31 of the
12School Code, for payment of the school district's share of the
13amounts required to be contributed by the Special Education
14District of Lake County to the Illinois Municipal Retirement
15Fund under Article 7 of the Illinois Pension Code; the amount
16of any extension under this item (k) shall be certified by the
17school district to the county clerk; (l) made to fund expenses
18of providing joint recreational programs for the handicapped
19under Section 5-8 of the Park District Code or Section 11-95-14
20of the Illinois Municipal Code; (m) made for temporary
21relocation loan repayment purposes pursuant to Sections 2-3.77
22and 17-2.2d of the School Code; (n) made for payment of
23principal and interest on any bonds issued under the authority
24of Section 17-2.2d of the School Code; (o) made for
25contributions to a firefighter's pension fund created under
26Article 4 of the Illinois Pension Code, to the extent of the

 

 

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1amount certified under item (5) of Section 4-134 of the
2Illinois Pension Code; and (p) made for road purposes in the
3first year after a township assumes the rights, powers, duties,
4assets, property, liabilities, obligations, and
5responsibilities of a road district abolished under the
6provisions of Section 6-133 of the Illinois Highway Code.
7    "Aggregate extension" for the taxing districts to which
8this Law did not apply before the 1995 levy year (except taxing
9districts subject to this Law in accordance with Section
1018-213) means the annual corporate extension for the taxing
11district and those special purpose extensions that are made
12annually for the taxing district, excluding special purpose
13extensions: (a) made for the taxing district to pay interest or
14principal on general obligation bonds that were approved by
15referendum; (b) made for any taxing district to pay interest or
16principal on general obligation bonds issued before March 1,
171995; (c) made for any taxing district to pay interest or
18principal on bonds issued to refund or continue to refund those
19bonds issued before March 1, 1995; (d) made for any taxing
20district to pay interest or principal on bonds issued to refund
21or continue to refund bonds issued after March 1, 1995 that
22were approved by referendum; (e) made for any taxing district
23to pay interest or principal on revenue bonds issued before
24March 1, 1995 for payment of which a property tax levy or the
25full faith and credit of the unit of local government is
26pledged; however, a tax for the payment of interest or

 

 

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1principal on those bonds shall be made only after the governing
2body of the unit of local government finds that all other
3sources for payment are insufficient to make those payments;
4(f) made for payments under a building commission lease when
5the lease payments are for the retirement of bonds issued by
6the commission before March 1, 1995 to pay for the building
7project; (g) made for payments due under installment contracts
8entered into before March 1, 1995; (h) made for payments of
9principal and interest on bonds issued under the Metropolitan
10Water Reclamation District Act to finance construction
11projects initiated before October 1, 1991; (h-4) made for
12stormwater management purposes by the Metropolitan Water
13Reclamation District of Greater Chicago under Section 12 of the
14Metropolitan Water Reclamation District Act; (i) made for
15payments of principal and interest on limited bonds, as defined
16in Section 3 of the Local Government Debt Reform Act, in an
17amount not to exceed the debt service extension base less the
18amount in items (b), (c), and (e) of this definition for
19non-referendum obligations, except obligations initially
20issued pursuant to referendum and bonds described in subsection
21(h) of this definition; (j) made for payments of principal and
22interest on bonds issued under Section 15 of the Local
23Government Debt Reform Act; (k) made for payments of principal
24and interest on bonds authorized by Public Act 88-503 and
25issued under Section 20a of the Chicago Park District Act for
26aquarium or museum projects; (l) made for payments of principal

 

 

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1and interest on bonds authorized by Public Act 87-1191 or
293-601 and (i) issued pursuant to Section 21.2 of the Cook
3County Forest Preserve District Act, (ii) issued under Section
442 of the Cook County Forest Preserve District Act for
5zoological park projects, or (iii) issued under Section 44.1 of
6the Cook County Forest Preserve District Act for botanical
7gardens projects; (m) made pursuant to Section 34-53.5 of the
8School Code, whether levied annually or not; (n) made to fund
9expenses of providing joint recreational programs for the
10handicapped under Section 5-8 of the Park District Code or
11Section 11-95-14 of the Illinois Municipal Code; (o) made by
12the Chicago Park District for recreational programs for the
13handicapped under subsection (c) of Section 7.06 of the Chicago
14Park District Act; (p) made for contributions to a
15firefighter's pension fund created under Article 4 of the
16Illinois Pension Code, to the extent of the amount certified
17under item (5) of Section 4-134 of the Illinois Pension Code;
18and (q) made by Ford Heights School District 169 under Section
1917-9.02 of the School Code.
20    "Aggregate extension" for all taxing districts to which
21this Law applies in accordance with Section 18-213, except for
22those taxing districts subject to paragraph (2) of subsection
23(e) of Section 18-213, means the annual corporate extension for
24the taxing district and those special purpose extensions that
25are made annually for the taxing district, excluding special
26purpose extensions: (a) made for the taxing district to pay

 

 

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1interest or principal on general obligation bonds that were
2approved by referendum; (b) made for any taxing district to pay
3interest or principal on general obligation bonds issued before
4the date on which the referendum making this Law applicable to
5the taxing district is held; (c) made for any taxing district
6to pay interest or principal on bonds issued to refund or
7continue to refund those bonds issued before the date on which
8the referendum making this Law applicable to the taxing
9district is held; (d) made for any taxing district to pay
10interest or principal on bonds issued to refund or continue to
11refund bonds issued after the date on which the referendum
12making this Law applicable to the taxing district is held if
13the bonds were approved by referendum after the date on which
14the referendum making this Law applicable to the taxing
15district is held; (e) made for any taxing district to pay
16interest or principal on revenue bonds issued before the date
17on which the referendum making this Law applicable to the
18taxing district is held for payment of which a property tax
19levy or the full faith and credit of the unit of local
20government is pledged; however, a tax for the payment of
21interest or principal on those bonds shall be made only after
22the governing body of the unit of local government finds that
23all other sources for payment are insufficient to make those
24payments; (f) made for payments under a building commission
25lease when the lease payments are for the retirement of bonds
26issued by the commission before the date on which the

 

 

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1referendum making this Law applicable to the taxing district is
2held to pay for the building project; (g) made for payments due
3under installment contracts entered into before the date on
4which the referendum making this Law applicable to the taxing
5district is held; (h) made for payments of principal and
6interest on limited bonds, as defined in Section 3 of the Local
7Government Debt Reform Act, in an amount not to exceed the debt
8service extension base less the amount in items (b), (c), and
9(e) of this definition for non-referendum obligations, except
10obligations initially issued pursuant to referendum; (i) made
11for payments of principal and interest on bonds issued under
12Section 15 of the Local Government Debt Reform Act; (j) made
13for a qualified airport authority to pay interest or principal
14on general obligation bonds issued for the purpose of paying
15obligations due under, or financing airport facilities
16required to be acquired, constructed, installed or equipped
17pursuant to, contracts entered into before March 1, 1996 (but
18not including any amendments to such a contract taking effect
19on or after that date); (k) made to fund expenses of providing
20joint recreational programs for the handicapped under Section
215-8 of the Park District Code or Section 11-95-14 of the
22Illinois Municipal Code; (l) made for contributions to a
23firefighter's pension fund created under Article 4 of the
24Illinois Pension Code, to the extent of the amount certified
25under item (5) of Section 4-134 of the Illinois Pension Code;
26and (m) made for the taxing district to pay interest or

 

 

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1principal on general obligation bonds issued pursuant to
2Section 19-3.10 of the School Code.
3    "Aggregate extension" for all taxing districts to which
4this Law applies in accordance with paragraph (2) of subsection
5(e) of Section 18-213 means the annual corporate extension for
6the taxing district and those special purpose extensions that
7are made annually for the taxing district, excluding special
8purpose extensions: (a) made for the taxing district to pay
9interest or principal on general obligation bonds that were
10approved by referendum; (b) made for any taxing district to pay
11interest or principal on general obligation bonds issued before
12the effective date of this amendatory Act of 1997; (c) made for
13any taxing district to pay interest or principal on bonds
14issued to refund or continue to refund those bonds issued
15before the effective date of this amendatory Act of 1997; (d)
16made for any taxing district to pay interest or principal on
17bonds issued to refund or continue to refund bonds issued after
18the effective date of this amendatory Act of 1997 if the bonds
19were approved by referendum after the effective date of this
20amendatory Act of 1997; (e) made for any taxing district to pay
21interest or principal on revenue bonds issued before the
22effective date of this amendatory Act of 1997 for payment of
23which a property tax levy or the full faith and credit of the
24unit of local government is pledged; however, a tax for the
25payment of interest or principal on those bonds shall be made
26only after the governing body of the unit of local government

 

 

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1finds that all other sources for payment are insufficient to
2make those payments; (f) made for payments under a building
3commission lease when the lease payments are for the retirement
4of bonds issued by the commission before the effective date of
5this amendatory Act of 1997 to pay for the building project;
6(g) made for payments due under installment contracts entered
7into before the effective date of this amendatory Act of 1997;
8(h) made for payments of principal and interest on limited
9bonds, as defined in Section 3 of the Local Government Debt
10Reform Act, in an amount not to exceed the debt service
11extension base less the amount in items (b), (c), and (e) of
12this definition for non-referendum obligations, except
13obligations initially issued pursuant to referendum; (i) made
14for payments of principal and interest on bonds issued under
15Section 15 of the Local Government Debt Reform Act; (j) made
16for a qualified airport authority to pay interest or principal
17on general obligation bonds issued for the purpose of paying
18obligations due under, or financing airport facilities
19required to be acquired, constructed, installed or equipped
20pursuant to, contracts entered into before March 1, 1996 (but
21not including any amendments to such a contract taking effect
22on or after that date); (k) made to fund expenses of providing
23joint recreational programs for the handicapped under Section
245-8 of the Park District Code or Section 11-95-14 of the
25Illinois Municipal Code; and (l) made for contributions to a
26firefighter's pension fund created under Article 4 of the

 

 

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1Illinois Pension Code, to the extent of the amount certified
2under item (5) of Section 4-134 of the Illinois Pension Code.
3    "Debt service extension base" means an amount equal to that
4portion of the extension for a taxing district for the 1994
5levy year, or for those taxing districts subject to this Law in
6accordance with Section 18-213, except for those subject to
7paragraph (2) of subsection (e) of Section 18-213, for the levy
8year in which the referendum making this Law applicable to the
9taxing district is held, or for those taxing districts subject
10to this Law in accordance with paragraph (2) of subsection (e)
11of Section 18-213 for the 1996 levy year, constituting an
12extension for payment of principal and interest on bonds issued
13by the taxing district without referendum, but not including
14excluded non-referendum bonds. For park districts (i) that were
15first subject to this Law in 1991 or 1995 and (ii) whose
16extension for the 1994 levy year for the payment of principal
17and interest on bonds issued by the park district without
18referendum (but not including excluded non-referendum bonds)
19was less than 51% of the amount for the 1991 levy year
20constituting an extension for payment of principal and interest
21on bonds issued by the park district without referendum (but
22not including excluded non-referendum bonds), "debt service
23extension base" means an amount equal to that portion of the
24extension for the 1991 levy year constituting an extension for
25payment of principal and interest on bonds issued by the park
26district without referendum (but not including excluded

 

 

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1non-referendum bonds). A debt service extension base
2established or increased at any time pursuant to any provision
3of this Law, except Section 18-212, shall be increased each
4year commencing with the later of (i) the 2009 levy year or
5(ii) the first levy year in which this Law becomes applicable
6to the taxing district, by the lesser of 5% or the percentage
7increase in the Consumer Price Index during the 12-month
8calendar year preceding the levy year. The debt service
9extension base may be established or increased as provided
10under Section 18-212. "Excluded non-referendum bonds" means
11(i) bonds authorized by Public Act 88-503 and issued under
12Section 20a of the Chicago Park District Act for aquarium and
13museum projects; (ii) bonds issued under Section 15 of the
14Local Government Debt Reform Act; or (iii) refunding
15obligations issued to refund or to continue to refund
16obligations initially issued pursuant to referendum.
17    "Special purpose extensions" include, but are not limited
18to, extensions for levies made on an annual basis for
19unemployment and workers' compensation, self-insurance,
20contributions to pension plans, and extensions made pursuant to
21Section 6-601 of the Illinois Highway Code for a road
22district's permanent road fund whether levied annually or not.
23The extension for a special service area is not included in the
24aggregate extension.
25    "Aggregate extension base" means the taxing district's
26last preceding aggregate extension as adjusted under Sections

 

 

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118-135, 18-215, and 18-230. An adjustment under Section 18-135
2shall be made for the 2007 levy year and all subsequent levy
3years whenever one or more counties within which a taxing
4district is located (i) used estimated valuations or rates when
5extending taxes in the taxing district for the last preceding
6levy year that resulted in the over or under extension of
7taxes, or (ii) increased or decreased the tax extension for the
8last preceding levy year as required by Section 18-135(c).
9Whenever an adjustment is required under Section 18-135, the
10aggregate extension base of the taxing district shall be equal
11to the amount that the aggregate extension of the taxing
12district would have been for the last preceding levy year if
13either or both (i) actual, rather than estimated, valuations or
14rates had been used to calculate the extension of taxes for the
15last levy year, or (ii) the tax extension for the last
16preceding levy year had not been adjusted as required by
17subsection (c) of Section 18-135.
18    Notwithstanding any other provision of law, for levy year
192012, the aggregate extension base for West Northfield School
20District No. 31 in Cook County shall be $12,654,592.
21    "Levy year" has the same meaning as "year" under Section
221-155.
23    "New property" means (i) the assessed value, after final
24board of review or board of appeals action, of new improvements
25or additions to existing improvements on any parcel of real
26property that increase the assessed value of that real property

 

 

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1during the levy year multiplied by the equalization factor
2issued by the Department under Section 17-30, (ii) the assessed
3value, after final board of review or board of appeals action,
4of real property not exempt from real estate taxation, which
5real property was exempt from real estate taxation for any
6portion of the immediately preceding levy year, multiplied by
7the equalization factor issued by the Department under Section
817-30, including the assessed value, upon final stabilization
9of occupancy after new construction is complete, of any real
10property located within the boundaries of an otherwise or
11previously exempt military reservation that is intended for
12residential use and owned by or leased to a private corporation
13or other entity, and (iii) in counties that classify in
14accordance with Section 4 of Article IX of the Illinois
15Constitution, an incentive property's additional assessed
16value resulting from a scheduled increase in the level of
17assessment as applied to the first year final board of review
18market value, and (iv) any increase in assessed value due to
19oil or gas production from an oil or gas well required to be
20permitted under the Hydraulic Fracturing Regulatory Act that
21was not produced in or accounted for during the previous levy
22year. In addition, the county clerk in a county containing a
23population of 3,000,000 or more shall include in the 1997
24recovered tax increment value for any school district, any
25recovered tax increment value that was applicable to the 1995
26tax year calculations.

 

 

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1    "Qualified airport authority" means an airport authority
2organized under the Airport Authorities Act and located in a
3county bordering on the State of Wisconsin and having a
4population in excess of 200,000 and not greater than 500,000.
5    "Recovered tax increment value" means, except as otherwise
6provided in this paragraph, the amount of the current year's
7equalized assessed value, in the first year after a
8municipality terminates the designation of an area as a
9redevelopment project area previously established under the
10Tax Increment Allocation Development Act in the Illinois
11Municipal Code, previously established under the Industrial
12Jobs Recovery Law in the Illinois Municipal Code, previously
13established under the Economic Development Project Area Tax
14Increment Act of 1995, or previously established under the
15Economic Development Area Tax Increment Allocation Act, of each
16taxable lot, block, tract, or parcel of real property in the
17redevelopment project area over and above the initial equalized
18assessed value of each property in the redevelopment project
19area. For the taxes which are extended for the 1997 levy year,
20the recovered tax increment value for a non-home rule taxing
21district that first became subject to this Law for the 1995
22levy year because a majority of its 1994 equalized assessed
23value was in an affected county or counties shall be increased
24if a municipality terminated the designation of an area in 1993
25as a redevelopment project area previously established under
26the Tax Increment Allocation Development Act in the Illinois

 

 

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1Municipal Code, previously established under the Industrial
2Jobs Recovery Law in the Illinois Municipal Code, or previously
3established under the Economic Development Area Tax Increment
4Allocation Act, by an amount equal to the 1994 equalized
5assessed value of each taxable lot, block, tract, or parcel of
6real property in the redevelopment project area over and above
7the initial equalized assessed value of each property in the
8redevelopment project area. In the first year after a
9municipality removes a taxable lot, block, tract, or parcel of
10real property from a redevelopment project area established
11under the Tax Increment Allocation Development Act in the
12Illinois Municipal Code, the Industrial Jobs Recovery Law in
13the Illinois Municipal Code, or the Economic Development Area
14Tax Increment Allocation Act, "recovered tax increment value"
15means the amount of the current year's equalized assessed value
16of each taxable lot, block, tract, or parcel of real property
17removed from the redevelopment project area over and above the
18initial equalized assessed value of that real property before
19removal from the redevelopment project area.
20    Except as otherwise provided in this Section, "limiting
21rate" means a fraction the numerator of which is the last
22preceding aggregate extension base times an amount equal to one
23plus the extension limitation defined in this Section and the
24denominator of which is the current year's equalized assessed
25value of all real property in the territory under the
26jurisdiction of the taxing district during the prior levy year.

 

 

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1For those taxing districts that reduced their aggregate
2extension for the last preceding levy year, the highest
3aggregate extension in any of the last 3 preceding levy years
4shall be used for the purpose of computing the limiting rate.
5The denominator shall not include new property or the recovered
6tax increment value. If a new rate, a rate decrease, or a
7limiting rate increase has been approved at an election held
8after March 21, 2006, then (i) the otherwise applicable
9limiting rate shall be increased by the amount of the new rate
10or shall be reduced by the amount of the rate decrease, as the
11case may be, or (ii) in the case of a limiting rate increase,
12the limiting rate shall be equal to the rate set forth in the
13proposition approved by the voters for each of the years
14specified in the proposition, after which the limiting rate of
15the taxing district shall be calculated as otherwise provided.
16In the case of a taxing district that obtained referendum
17approval for an increased limiting rate on March 20, 2012, the
18limiting rate for tax year 2012 shall be the rate that
19generates the approximate total amount of taxes extendable for
20that tax year, as set forth in the proposition approved by the
21voters; this rate shall be the final rate applied by the county
22clerk for the aggregate of all capped funds of the district for
23tax year 2012.
24(Source: P.A. 97-611, eff. 1-1-12; 97-1154, eff. 1-25-13; 98-6,
25eff. 3-29-13; revised 4-8-13.)
 
26    Section 99. Effective date. This Act takes effect upon

 

 

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1becoming law.